题干：对于一个生产单一产品的公司，销售数量差异是
A.实际和总预算销售量，乘以实际单位边际贡献之间的差异。
B.弹性预算和实际销售量，乘以主预算单位边际贡献之间的差异。
C.弹性预算和总预算销售量，乘以主预算单位边际贡献之间的差异。
D.弹性预算和总预算销售量，乘以实际预算单位边际贡献之间的差异。
考点：Cost and Variance Measures-Sales Variances
关键词：sales volume
解题思路：
销量差异可以被分解为销售组合差异和销售数量差异，即
总销量差异=总销售组合差异+总销售数量差异
该产品的销量差异=该产品的销售组合差异+该产品的销售数量差异
其中，
销量差异=（实际销售量－静态预算中的销售量）×预算的单位边际贡献
The sales volume variance formula is: (Actual Sales Volume ? Budgeted Sales Volume) × Budgeted Contribution per Unit. As we can see from the formula, the budgeted unit contribution margin is used in the calculation, not the actual contribution margin.
There is no difference between the flexible budget and the actual sales volume, as the actual sales volume is used in calculating the flexible budget figures because the flexible budget uses the actual sales level.
The sales volume variance formula is: (Actual Sales Volume ? Budgeted Sales Volume) × Budgeted Contribution per Unit. The budgeted contribution per unit is defined at the beginning of the year using the master budget. The budgeted sales volume is also defined at the beginning of the year and it is a master budget figure. Actual sales volume is the same thing as the flexible budget sales volume, because the flexible budget uses the actual level of output. Thus, the sales volume variance is the difference between the flexible budget and master budget sales volume, times master budget unit contribution margin.
The sales volume variance basic formula is: (Actual Sales Volume ? Budgeted Sales Volume) × Budgeted Contribution per Unit. As we can see from the formula, the budgeted unit contribution margin is used in the calculation, not the actual unit contribution margin. The actual sales volume and the flexible budget sales volume are the same amount, because the flexible budget uses the actual level of output.
