[{"data":1,"prerenderedAt":67},["ShallowReactive",2],{"q-nurse-108-2-fundamental-nursing-063":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":36,"lastmod":66},"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,"explanationDeep":23,"topics":24,"freq":27},"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。","損益平衡分析核心公式：BEP（數量）＝固定成本÷（售價−單位變動成本），分母即單位邊際貢獻（contribution margin）。低於BEP為虧損區、高於BEP為獲利區、正好在BEP則損益兩平。理解關鍵：每多賣一單位，其邊際貢獻先用來回收固定成本，回收完畢的那一點就是損益平衡點。醫療單位可用於評估服務量門檻與訂價決策。記憶：「固定成本 ÷ 每單位貢獻 ＝ 要賣幾個才不賠」。可連結概念：固定成本與變動成本、邊際貢獻、成本效益分析、量本利分析。",[25,28,31,34],{"term":26,"count":27},"損益平衡點",5,{"term":29,"count":30},"固定成本與變動成本",4,{"term":32,"count":33},"收支相等定義",1,{"term":35,"count":33},"邊際貢獻公式",[37,41,46,51,56,61],{"webId":38,"stem":39,"number":40,"year":10,"session":11},"nurse-108-2-fundamental-nursing-064","採用結構化溝通模式“ISBAR”進行醫護間的溝通，下列所指的涵意何者錯誤？",64,{"webId":42,"stem":43,"number":44,"year":45,"session":33},"nurse-109-1-fundamental-nursing-080","有關醫療成本控制，下列敘述何者錯誤？",80,109,{"webId":47,"stem":48,"number":49,"year":50,"session":33},"nurse-110-1-fundamental-nursing-014","診斷縮寫 R\u002FO 的含意，下列何者正確？",14,110,{"webId":52,"stem":53,"number":54,"year":55,"session":33},"nurse-111-1-fundamental-nursing-052","護理師協助收集常規尿液檢查，發現尿液呈現螢光黃色，下列何者為最可能之原因？",52,111,{"webId":57,"stem":58,"number":59,"year":60,"session":11},"nurse-112-2-fundamental-nursing-016","林同學因眼睛乾澀、結膜發炎就醫，醫師開立水溶液眼藥水、凝膠狀（水性）眼藥膏，以及油性眼藥膏各 1 瓶，下列使用方式何者正確？",16,112,{"webId":62,"stem":63,"number":64,"year":65,"session":11},"nurse-113-2-fundamental-nursing-030","有關全關節活動型態，下列敘述何者正確？",30,113,"2026-09-04",1788510706045]