In financial reporting of segment data, which of the following items is always used in determining a segment's operating income?
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1 .下列选项中，不属于增值作业必须满足条件的是（ ）。
A 作业导致了状态的改变 B 状态的变化不能由其他作业来完成 C 作业使其他作业得以进行 D 作业导致利润降低
2 .Terra Co.'s total revenues from its three operating segments were as follows:Sales tounaffiliatedcustomersIntersegmentsalesTotalrevenuesLionUSD70,000USD30,000USD100,000Monk22,0004,00026,000Nevi8,00016,00024,000Combined100,00050,000150,000Elimination-(50,000)(50,000)ConsolidatedUSD100,000USD-USD100,000Which operating segment(s) is (are) deemed to be reportable segments?
A Lion, Monk, and Nevi. B Lion only. C None. D Lion and Monk only.
3 .利用规模经济来提高增值作业的效率指的是作业成本管理中的（ ）。
A 作业消除 B 作业选择 C 作业减少 D 作业共享
4 .Taft Corp. discloses supplemental industry segment information. The following information is available for the current year:SalesTraceableoperatingexpensesSegment AUSD20,000USD12,000Segment B16,00010,000Segment C12,0007,000TotalUSD48,000USD29,000Additional expenses, not included above, are as follows:Indirect operating expenses USD7,200General corporate expenses 4,800Segment C's current year operating profit was:
A USD2,600 B USD3,200 C USD2,000 D USD5,000
5 .下列关于作业中心的说法中，不正确的是（ ）。
A 负责完成某一项特定产品制造功能的一系列作业的集合 B 是成本汇集中心 C 不是责任考核中心 D 大型制造企业总可以划定为若干制造中心
7 .下列公式中，不正确的是（ ）。
A 固定制造费用耗费差异＝实际固定制造费用－预算产量下标准固定制造费用 B 固定制造费用耗费差异＝实际固定制造费用－预算产量×标准工时×标准分配率 C 固定制造费用耗费差异＝实际固定制造费用－预算产量下标准工时×...
8 .The following information pertains to revenue earned by Timm Co.'s industry segments for the year ended December 31:SegmentSales tounaffiliatedcustomersIntersegmentsalesTotalrevenueAloUSD5,000USD3,000USD8,000Bix8,0004,00012,000Cee4,000??4,000Dil43,00016,00059,000Combined60,00023,00083,000Elimination??(23,000)(23,000)ConsolidatedUSD60,000??USD60,000In conformity with the revenue test, Timm's reportable segments were:
A Only Alo, Bix, and Dil. B Alo, Bix, Cee, and Dil. C Only Bix and Dil. D Only Dil.
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A 耗费差异 B 产量差异 C 效率差异 D 历史差异
10 .What information should a public company present about revenues from its reporting segments?
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