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Exam Code: SCMA-IM

Exam Name: Internal Medicine

Version: V15.35

Q & A: 208 Questions and Answers

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NEW QUESTION: 1
정부가 법인 세율을 높이려는 경우 개별 기업에 대한 세후 비용-이익 이익 관계는 다음과 같이 변경됩니다.
A. Br eakeven 포인트가 감소합니다.
B. 비용-이익 이익 관계에는 어떠한 변화도 없을 것입니다.
C. 손익분기 점에는 변화가 없습니다.
D. Br eakeven 포인트가 증가합니다.
Answer: C
Explanation:
The firm owes no tax if it does not earn a profit. At the breakeven point, there is no profit.
Thus, a tax increase would have no effect on a firm's breakeven point, which is calculated by dividing fixed costs by the contribution margin ratio. The contribution margin equals sales revenues minus total variable costs. A business needs a computer application that can be either other related data follows Computer time is charged using developed internally or purchased. Suitable software from a predetermined rates. The organization has sufficient excess vendor costs US $29,000. Minor modifications and testing can be conducted by the systems staff as part of their regular workload. If the software is developed internally, a systems analyst would be assigned full time, and a contractor would assume the analyst's responsibilities. 1 he hourly rate for the regular analyst is US $25. The hourly rate for the contractor is US $22. The contractor would occupy an empty office.
The office has 100 square feet, and occupancy cost is US $45 per square foot computer capacity for either software development or modification/testing of the purchase software.


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