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[单选题]
在应用高低点法进行成本性态分析时，选择高点坐标的依据是( )
A
最高的业务量
B
最高的成本
C
最高的业务量和最高的成本
D
最高的业务量或最高的成本
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试题答案：
A
答案解释：
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管理会计是( ) 。
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