[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-nurse-112-1-fundamental-nursing-069":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":23},"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":11},"nurse-112-1-基本護理學與護理行政-069","nurse-112-1-fundamental-nursing-069",112,1,69,"有關預算基本概念之敘述，下列何者正確？",{"A":15,"B":16,"C":17,"D":18},"建築物的折舊是單位的變動成本","損益平衡點是指無盈餘也無損失","人員薪資屬於單位的可控性成本","侵入性檢查及治療是單位的成本","B",null,[],"本題考點在於預算與成本的基本概念。依成本會計定義，損益平衡點（break-even point）是總收入等於總成本、既無盈餘也無虧損的營運水準，故選 B。A 錯在建築物折舊不隨業務量變動，屬固定成本而非變動成本；C 錯在人員薪資多為既定的固定支出，主管短期難以任意調整，屬不可控性成本而非可控性成本；D 敘述過於籠統，侵入性檢查及治療會帶來收入亦產生成本，不能一概歸為單位成本。掌握「損益平衡＝零盈虧」即可鎖定 B。",[24,28,32,36,40,44],{"webId":25,"stem":26,"number":11,"year":27,"session":11},"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":29,"stem":30,"number":31,"year":27,"session":11},"nurse-106-1-fundamental-nursing-002","下列那一種健康問題會導致體溫過高？",2,{"webId":33,"stem":34,"number":35,"year":27,"session":11},"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":27,"session":11},"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":27,"session":11},"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":27,"session":11},"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？",6,1783840775287]