[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-nurse-108-2-fundamental-nursing-063":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":24},"基本護理學與護理行政","fundamental-nursing","基本護理學(包括護理原理、護理技術)與護理行政",{"id":8,"webId":9,"year":10,"session":11,"subject":4,"number":12,"stem":13,"options":14,"answer":19,"answerNote":20,"images":21,"explanation":22,"freq":23},"nurse-108-2-基本護理學與護理行政-063","nurse-108-2-fundamental-nursing-063",108,2,63,"有關損益平衡點之敘述，下列何者正確？",{"A":15,"B":16,"C":17,"D":18},"收入大於損益平衡點是指利潤為負值","損益平衡點是以固定成本為分子，以總成本為分母相除之結果","損益平衡點是指無盈餘也無損失的狀態","損益平衡點為 1 萬元時，代表收入要高於支出 1 萬元","C",null,[],"本題考點為損益平衡點（break-even point, BEP）的定義。依成本會計，損益平衡點是總收入恰等於總成本、既無盈餘也無虧損的產量或金額水準，故C正確、為答案。A收入大於損益平衡點時已跨過平衡進入獲利，利潤為正而非負值，錯誤。B損益平衡點的計算是「固定成本÷（單位售價−單位變動成本）」即固定成本除以單位邊際貢獻，並非固定成本除以總成本，公式錯誤。D損益平衡點為一個使收支相等的量或金額水準，不代表「收入高於支出1萬元」，其定義正是收支相等而非有1萬元差額，錯誤。",1,[25,29,32,36,40,44],{"webId":26,"stem":27,"number":23,"year":28,"session":23},"nurse-106-1-fundamental-nursing-001","下列何者為預防院內感染最經濟有效的方法？",106,{"webId":30,"stem":31,"number":11,"year":28,"session":23},"nurse-106-1-fundamental-nursing-002","下列那一種健康問題會導致體溫過高？",{"webId":33,"stem":34,"number":35,"year":28,"session":23},"nurse-106-1-fundamental-nursing-003","王先生因腦血管損傷住院中，下列何種灌注溶液不適合王先生使用？",3,{"webId":37,"stem":38,"number":39,"year":28,"session":23},"nurse-106-1-fundamental-nursing-004","醫囑為 Acetaminophen 1 tab q6h p.r.n. if BT≧39℃之含義，下列敘述何者正確？",4,{"webId":41,"stem":42,"number":43,"year":28,"session":23},"nurse-106-1-fundamental-nursing-005","測量 H5N1 流感病毒感染病人生命徵象時，下列何項防護設備較不必要？",5,{"webId":45,"stem":46,"number":47,"year":28,"session":23},"nurse-106-1-fundamental-nursing-006","林小姐因中風導致右側肢體偏癱，住院期間有關病人之安全，下列敘述何者錯誤？",6,1783840758438]