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[单选题]
在正常产量情况下，给员工支付固定的月工资，当产量超过正常水平后则需要支付加班费，这种人工成本属于（）
A
半变动成本
B
半固定成本
C
阶梯式成本
D
延期变动成本
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参考答案
试题答案：
A
答案解释：
属于包括固定成本和变动成本的混合成本，在一定业务量范围内为固定成本，是这种成本的基数，超过正常业务量范围，成本随业务量的增加而成正比例增加，这部分属于半变动成本。这类成本属于半变动成本。
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热门试题
1.
22. Love really is blind when it comes to physical flaws, it would seem.A research conducted by Social studies Center in University of Hawaii at Manoa suggests that when we love someone, we tend to overlook their crooked noses, big tummies or other attributes that might put others off. As a result, husbands and wives think their other halves are more attractive than they really are. No wonder Chinese has the saying that “Beauty lies in the beholder’s eyes”. This phenomenon could also help explain some physically mis-matched couples such as the glamorous Beyonce and Jay-Z, the striking Lara Stone and David Walliams.The so-called “positive illusion” theory comes from an experiment in which researchers asked 70 couples to rate their other halves for attractiveness. Questions included how attractive their husband, wife, boyfriend or girlfriend was to the opposite sex, and how they rated compared with others of the same age. The answers were kept secret to prevent any partners from being upset and distressed. Some of those taking part also rated photos of their partners. In addition, members of the public judged the looks of all 140 men and women taking part.The results revealed that couples view their other halves as being better looking than they really are. Even asking them to rate pictures of their partners did not give them a reality check, the Journal of Social and Personal Relationships reports.With previous studies finding that we view our loved ones as being kinder and more intelligent than they actually are, it does seem that love is blind in all sorts of ways. Those studied were young and had been together on average for just two and a half years. The researchers said that more work was needed to see if those in long marriages were still blind to their partner’s physical flaws. With previous studies finding that we view our loved ones as being kinder and more intelligent than they actually are, it does seem that love is blind in all sorts of ways. Those studied were young and had been together on average for just two and a half years. The researchers said that more work was needed to see if those in long marriages were still blind to their partner’s physical flaws.(10分)22.1 Which of the following is the CORRECT interpretation of the first paragraph?(2分)A. When people are in love, they are unable to see things that are obvious to others.B. People in love tend to be unaware of physical weakness of their partners. C. To those who are physically weak, they do not notice love.D. When speaking of physical flaws, love is not reasonable.
2.
企业外部环境重点内容的分析包括( )
3.
下列关于基础结算担保金，说法正确的是（）。
4.
掌握学习教学法的首先提出者是（）
5.
30.信息系统的性能评价指标通常不包括
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