Worksheet Answers – Chapter 22: Costs | 第22章：成本 练习答案解析

📚 Worksheet Answers – Chapter 22: Costs | 第22章：成本 练习答案解析

This worksheet answer guide covers the core cost concepts, break-even calculations and exam-style applications tested in Chapter 22 of the Cambridge International AS & A Level Business course. Use it to check your definitions, formulae, workings and evaluation points before you attempt timed practice questions.

本练习答案解析覆盖剑桥国际 AS 与 A Level 商务课程第 22 章中常考的成本核心概念、盈亏平衡计算以及考试题型应用。请用本答案核对你的定义、公式、计算步骤和评估要点，然后再进行限时练习。

1. Key Cost Concepts & Classification | 成本核心概念与分类

Model answer: A fixed cost (FC) does not change with the level of output in the short run, such as rent, rates and salaried managers. A variable cost (VC) changes directly with output, such as raw materials and piece-rate labour.

参考答案：固定成本（FC）在短期内不随产量变化，例如租金、地方税和管理人员薪金。变动成本（VC）随产量直接变化，例如原材料和计件工资。

Direct costs can be traced to a specific product or department, whereas indirect costs, often called overheads, are shared across the business. Worksheet answers should show clear classification rather than just memorising examples.

直接成本可以追溯到具体产品或部门，而间接成本（通常称为管理费用）由整个企业共同承担。练习答案应体现清晰的分类逻辑，而不只是记住例子。