[{"data":1,"prerenderedAt":63},["ShallowReactive",2],{"q-nurse-110-2-fundamental-nursing-066":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":33,"lastmod":62},"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-110-2-基本護理學與護理行政-066","nurse-110-2-fundamental-nursing-066",110,2,66,"下列何者不是醫院的營運成本？",{"A":15,"B":16,"C":17,"D":18},"人事成本","利息支出","藥品成本","管理費用","B",null,[],"本題考點在於營運成本（operating cost）與非營運項目的區分。營運成本指醫院為提供醫療服務、維持日常運作直接發生的費用，如人事、藥品、管理費用；利息支出屬融資（財務）成本，來自借貸理財活動而非醫療營運本身，故不列營運成本，選 B。A 人事成本為員工薪資，是營運核心支出。C 藥品成本為提供醫療直接耗用，屬營運。D 管理費用為維持組織運作的間接營運支出。三者皆營運成本，故非答案。","損益表中營業費用 vs 營業外收支：利息屬營業外（financing）活動的代價。口訣：利息＝借錢的代價，不是看病的成本。連結：固定／變動成本、直接／間接成本、營業外損益。",[25,28,30,31],{"term":26,"count":27},"營運成本",1,{"term":29,"count":27},"營業外損益",{"term":16,"count":27},{"term":32,"count":27},"醫院財務",[34,38,43,48,53,58],{"webId":35,"stem":36,"number":37,"year":10,"session":11},"nurse-110-2-fundamental-nursing-067","下列那一種教學評量方式，最能評量學習者的專業實作能力？",67,{"webId":39,"stem":40,"number":41,"year":42,"session":11},"nurse-111-2-fundamental-nursing-003","有關使用直腸栓劑以助排便的敘述，下列何者錯誤？",3,111,{"webId":44,"stem":45,"number":46,"year":47,"session":27},"nurse-112-1-fundamental-nursing-017","執行背臀肌肌肉注射時，以四分法選擇注射部位，最上方的假想線會通過下列那一處？",17,112,{"webId":49,"stem":50,"number":51,"year":52,"session":27},"nurse-113-1-fundamental-nursing-005","3天前接受清創術病人即將出院，但向醫師要求能夠繼續住院接受專業照顧，有關護理人員的回應，下列何者最適當？",5,113,{"webId":54,"stem":55,"number":56,"year":57,"session":11},"nurse-114-2-fundamental-nursing-009","癌症病人有以下三個問題：①疼痛 ②無效性呼吸型態 ③便秘，病人堅持不用止痛藥物。有關護理問題處置的優先順序，下列何者正確？",9,114,{"webId":59,"stem":60,"number":41,"year":61,"session":27},"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？",106,"2026-09-04",1788510728626]