下列关于作业成本管理的说法中，不正确的是（ ）。
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1 .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
2 .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
3 .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.
4 .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
5 .An enterprise must separately report information about an operating segment when the segment's revenue meets what minimum percentage of the combined revenue of all reported operating segments?
A 10% B 20% C 50% D 5%
7 .Which of the following qualifies as a reportable segment?
A South American segment, whose results of operations are reported directly to the chief operating officer, and has 5% of the company's assets, 9% of revenues, and 8% of the profits. B Corporate headquarters, which oversees USD1 billion in sales for the entire company. C North American segment, whos...
8 .作业成本管理的应用主要体现在（ ）。
A 产品定价决策 B 存货决策 C 应收账款决策 D 现金决策
9 .The Ajax Corporation reported the following operating results and net income (net loss) from its components for the year ended December 31:ComponentNetEliminationsConsolidatedAstorUSD215,000USD(120,000)USD95,000Bejax30,000030,000Carter(180,000)50,000(130,000)Davis80,000(50,000)30,000Elbow(20,000)20,0000TotalUSD125,000USD(100,000)USD25,000Based purely on operating results, which of the components would be deemed reportable segments?
A Astor, Bejax, Carter, and Davis. B Astor, Carter, and Davis. C Astor, Bejax, and Davis. D Astor, Bejax, Carter, Davis, and Elbow.
10 .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
