商业财务第 1114 / 1605 题
Overhead costs are best described as:
a.Ongoing business costs not directly chargeable to a single job
b.Costs that vary directly with the size of each job
c.Only the cost of materials
d.The same as net profit
解析
Overhead (indirect costs) are the ongoing costs of running the business, such as rent, office staff, insurance, and vehicles, that cannot be charged directly to any one job. They must be spread across all jobs and recovered through markup.
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同考点相关题目
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