Which of the following factors determines whether an identified segment of an enterprise should be reported in the enterprise's financial statements?I.The segment's assets constitute more than 10% of the combined assets of all operating.II.The segment's liabilities constitute more than 10% of the combined liabilities of all operating segments.
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1 .标准成本包括用量标准和（ ）。
A 价格标准 B 重量标准 C 数量标准 D 金额标准
2 .A corporation issues quarterly interim financial statements and uses the lower cost or market method to value its inventory in its annual financial statements. Which of the following statements is correct regarding how the corporation should value its inventory in its interim financial statements?
A Gains from valuations in previous interim periods should be fully recognized. B Only the cost method of valuation should be used. C Temporary market declines should be recognized in the interim statements. D Inventory losses generally should be recognized in the interim statements.
3 .下列各项中，不属于作业成本法的难点是（ ）。
A 增加获取信息的成本 B 作业成本库的量化 C 作业成本与成本动因之间的关联程度 D 成本动因率不需要计算
4 .Which of the following should be disclosed for each reportable operating segment of an enterprise under U.S. GAAP?
A Profit or loss No;Total assets Yes B Profit or loss Yes;Total assets No C Profit or loss Yes;Total assets Yes D Profit or loss No; Total assets No
5 .非财务指标主要体现在效率、质量和时间三个方面，下列各项中，不属于非财务指标的是（ ）。
A 投入产出比 B 利润率 C 次品率 D 生产周期
7 .传统成本管理关注的重点是（ ）。
A 效率 B 效益 C 成本 D 资源
8 .Which of the following types of entities are required to report on business segments?
A Publicly-traded enterprises. B Not-for-profit enterprises. C Joint ventures. D Nonpublic business enterprises.
9 .作业成本管理关注的重点是（ ）。
A 作业 B 效益 C 效率 D 资源
10 .In financial reporting of segment data, which of the following must be considered in determining if an industry segment is a reportable segment?Sales to
A unaffiliated customersYes;Intersegment sales Yes B unaffiliated customersNo;Intersegment sales No C unaffiliated customersYes;Intersegment sales No D unaffiliated customersNo;Intersegment sales Yes
