将重点管理与全面管理相结合,全面管理中要突出重点,重点管理要体现在全面管理之内。这体现了企业成本管理的( )原则。
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1 .Which of the following SEC filings would not include a set of financial statements?
A Form 3. B Form 10-K. C Form 11-K. D Form 20-F.
2 .标准成本控制与分析流程的起点是( )。
A 实际成本的预计 B 标准成本的确定 C 实际成本的确定 D 历史成本的确定
3 .Under Regulation S-X, an entity's annual financial statements filed with the SEC should include, at a minimum, two:
A Balance sheets. B Statements of cash flows. C Income statements. D Statements of changes in owners' equity.
4 .联合单位法,就是用联合单价与联合单位变动成本之差作为( ),从而求得各产品保本点的方法。
A 联合单位边际贡献 B 各产品的单位边际贡献 C 联合单位净利润 D 各产品的单位净利润
5 .Under Regulation S-X, an entity's interim financial statements filed with the SEC should include all of the following, except:
A A balance sheet as of the end of the preceding fiscal year. B A statement of cash flows for the most recent fiscal quarter. C An income statement for the cumulative 12 month period ending during the most recent fiscal quarter. D An income statement for the period between the end of the preceding f...
7 .An entity has modified liability for its interactive data (XBRL) exhibits for a period:
A Ending on October 31, 2014. B Of 24 months from the time the filer first is required to submit interactive data files. C Of 30 days after the earlier of the due date or filing date of the related report or registration statement. D Ending on June 15, 2011.
8 .确定存货等资产价值和企业盈亏状况,即按照成本会计制度的规定计算成本,满足编制会计报表的需要。这指的是成本管理的( )目标。
A 总体目标 B 成本计算的目标 C 成本控制的目标 D 成本估计的目标
9 .Which form is not required to include audited financial statements?
A Form 20-F. B Form 40-F. C Form 10-K. D Form 6-K.
10 .北方公司只生产销售甲产品,单价为100元,单位变动成本为60元,固定成本为130000元。当年产销量为5000件。保本销售量是( )。
A 3250 B 3350 C 4000 D 5000
