[{"data":1,"prerenderedAt":66},["ShallowReactive",2],{"q-nurse-109-1-fundamental-nursing-079":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":35,"lastmod":65},"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-109-1-基本護理學與護理行政-079","nurse-109-1-fundamental-nursing-079",109,1,79,"下列何者屬直接成本？①護理人員薪資 ②行政作業電腦設備 ③執行護理時耗用之衛材 ④護理人員教育訓練費用",{"A":15,"B":16,"C":17,"D":18},"①③","①④","②③","②④","A",null,[],"本題考點在於直接成本與間接成本的區分。直接成本指能直接歸屬於特定服務或病人照護的支出:護理人員薪資(①)為直接提供照護的人力成本,執行護理時耗用的衛材(③)可直接對應到照護行為,兩者皆屬直接成本,故答案為①③(A)。行政作業電腦設備(②)與護理人員教育訓練費用(④)屬支援性、無法直接歸屬於單一照護活動的支出,列為間接成本。考點在於辨識成本「能否直接追溯至特定照護對象或服務」為直接與間接成本的分野。","成本會計中,直接成本能明確追溯到某項產品或服務(直接人工=護理人員薪資、直接材料=照護耗用的衛材);間接成本是共同、支援性、難以歸屬到單一對象的費用(行政設備、教育訓練、水電、管理費)。判別訣竅:問「這筆錢能不能算到某一位病人或某一次照護上」——能就是直接,不能、屬全體共用就是間接。教育訓練與行政設備是為整體服務的後勤,歸間接。",[25,28,30,33],{"term":26,"count":27},"直接成本",4,{"term":29,"count":27},"間接成本",{"term":31,"count":32},"成本歸屬",2,{"term":34,"count":11},"護理成本會計",[36,40,45,49,54,60],{"webId":37,"stem":38,"number":39,"year":10,"session":11},"nurse-109-1-fundamental-nursing-080","有關醫療成本控制，下列敘述何者錯誤？",80,{"webId":41,"stem":42,"number":43,"year":44,"session":11},"nurse-110-1-fundamental-nursing-016","護理師處理電話中的藥物醫囑時，下列敘述何者錯誤？",16,110,{"webId":46,"stem":47,"number":48,"year":44,"session":32},"nurse-110-2-fundamental-nursing-030","有關冷熱效用的敘述，下列何者最適當？",30,{"webId":50,"stem":51,"number":52,"year":53,"session":32},"nurse-111-2-fundamental-nursing-068","有關護理長授權給單位組長執行的任務，下列何者最適當？",68,111,{"webId":55,"stem":56,"number":57,"year":58,"session":59},"nurse-112-3-fundamental-nursing-032","病人腦死判定應符合的先決條件，下列敘述何者錯誤？",32,112,3,{"webId":61,"stem":62,"number":63,"year":64,"session":11},"nurse-114-1-fundamental-nursing-026","使用水銀血壓計測量成人血壓時，於數值140 mmHg時開始聽到輕敲聲，至130 mmHg時開始聽到更清脆更強的敲聲，至70 mmHg時轉為較低沉聲音，至56 mmHg時聲音消失，其血壓值紀錄，下列何者正確？",26,114,"2026-09-04",1788510712308]