ACCA考试F1基础测试题及答案

　　( )economic growth is determined by supply side rather than by demand side factors.

　　A.Actual

　　B.Potential

　　C.National

　　D.Inflationary

　　【Answer】B

　　【Rationale】Potential economic growth is determined by supply side rather than by demand side factors.

　　Question：What type of cost is supervisor salary costs, where one supervisor is needed for every ten employees added to the staff?

　　A. A mixed cost

　　B. A step cost

　　C. A variable cost

　　D. A fixed cost

　　The correct answer is: B

　　The cost described will increase in steps, remaining fixed at each step until another supervisor is required. Such a cost is known as a step cost.