作业成本管理关注的重点是（ ）。
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1 .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
2 .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
3 .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.
A I only. B Both I and II. C Neither I nor II. D II only.
4 .传统成本管理关注的重点是（ ）。
A 效率 B 效益 C 成本 D 资源
5 .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.
7 .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
8 .流程价值分析与管理的基本内容不包括（ ）。
A 分析和评价作业 B 改进作业 C 消除非增值作业 D 消除作业
9 .nder IFRS, which of the following is not disclosed for an entity's reportable segments?
A Segment profit or loss. B Segment cash flow. C Segment liabilities. D Segment assets.
10 .下列关于传统成本管理的说法中，不正确的是（ ）。
A 一般以部门（或生产线）作为责任中心 B 以该部门可控成本作为对象 C 以企业现实可能达到的水平作为控制标准 D 不容易造成部门利益与企业总体目标相悖
