[{"data":1,"prerenderedAt":65},["ShallowReactive",2],{"q-nurse-111-2-fundamental-nursing-075":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":35,"lastmod":64},"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-111-2-基本護理學與護理行政-075","nurse-111-2-fundamental-nursing-075",111,2,75,"下列何者屬於間接成本（indirect cost）？①空調水電費 ②行政管理費 ③護理衛材費 ④護理教育訓練費",{"A":15,"B":16,"C":17,"D":18},"①②③","②③④","①②④","①③④","C",null,[],"本題考點在成本會計中直接成本與間接成本的分辨，判準是能否直接歸屬於特定護理服務或病人。①空調水電費、②行政管理費、④護理教育訓練費都是全院或單位共同分攤、無法直接算到單一病人身上的費用，屬間接成本，故選①②④即C。③護理衛材費(如敷料、注射器)是直接用於特定病人照護的耗材，可明確歸屬，屬直接成本，故凡含③的A、B、D皆錯。","直接成本(direct cost)隨服務量變動且可追溯到特定成本標的；間接成本(indirect cost)為支援營運的共同費用，需以分攤基礎(如坪數、人力)攤提。記憶法：能貼上病人名字的耗材與人力多為直接成本；水電、行政、教育訓練等「養整個單位」的支出為間接成本。可連結固定成本與變動成本、成本中心概念延伸複習。",[25,28,30,32],{"term":26,"count":27},"直接成本",4,{"term":29,"count":27},"間接成本",{"term":31,"count":11},"成本歸屬",{"term":33,"count":34},"成本會計",1,[36,40,45,50,55,60],{"webId":37,"stem":38,"number":39,"year":10,"session":11},"nurse-111-2-fundamental-nursing-076","有關管理與領導的敘述，下列何者正確？",76,{"webId":41,"stem":42,"number":43,"year":44,"session":11},"nurse-112-2-fundamental-nursing-012","王先生接受結腸切除手術剛自恢復室返回病房，護理人員針對王先生之需求確立四個護理問題，依處理的優先順序，何者排序最後？",12,112,{"webId":46,"stem":47,"number":48,"year":44,"session":49},"nurse-112-3-fundamental-nursing-026","有關病人長期臥床影響其肌肉骨骼系統的敘述，下列何者正確？",26,3,{"webId":51,"stem":52,"number":53,"year":54,"session":34},"nurse-114-1-fundamental-nursing-024","病人發燒時的護理措施，下列何者最不適當？",24,114,{"webId":56,"stem":57,"number":58,"year":59,"session":11},"nurse-115-2-fundamental-nursing-028","有關水溶性維生素缺乏的敘述，下列何者正確？",28,115,{"webId":61,"stem":62,"number":43,"year":63,"session":34},"nurse-107-1-fundamental-nursing-012","陳先生 75 歲診斷心肌梗塞，家屬說他「青菜都不吃，也很少喝水」，護理師觀察到陳先生喜歡吃肉和甜食，BP:160\u002F90 mmHg，HR:80 次\u002F分，血糖檢查 AC:325 mg\u002FdL。上述何者為主觀資料？",107,"2026-09-04",1788510738181]