箭頭所指的區(qū)域A所示的是（）
收入與費(fèi)用在取得或發(fā)生時(shí)予以確認(rèn)，而不考慮是否收到現(xiàn)金，它體現(xiàn)的會(huì)計(jì)概念是（）
下列關(guān)于財(cái)務(wù)會(huì)計(jì)的正確說法是（）
財(cái)務(wù)報(bào)表的外部使用者不包括（）
財(cái)務(wù)報(bào)表的外部使用者關(guān)注的是（）
下列屬于財(cái)務(wù)報(bào)表外部使用者的是（）
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成本類型
變動(dòng)成本是指其總額隨業(yè)務(wù)量的變動(dòng)而呈正比例變動(dòng)的成本，例如直接材料、直接人工等。所以A區(qū)域就是變動(dòng)成本。
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