下列公式中，不正确的是（ ）。
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1 .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.
2 .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
3 .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
4 .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
5 .In financial reporting of segment data, which of the following items is always used in determining a segment's operating income?
A Income tax expense. B Gain or loss on discontinued operations. C Sales to other segments. D General corporate expense.
7 .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.
8 .下列选项中，不属于固定制造费用三差异分析内容的是（ ）。
A 耗费差异 B 产量差异 C 效率差异 D 历史差异
9 .What information should a public company present about revenues from its reporting segments?
A Disclose separately the amount of sales to unaffiliated customers and the amount of intracompany sales. B Disclose separately the amount of sales to unaffiliated customers but not the amount of intracompany sales between geographic areas. C Disclose as a combined amount sales to unaffiliated custo...
10 .在实际工作中得到广泛应用的是（ ）。
A 理想标准成本 B 历史标准成本 C 正常标准成本 D 实际标准成本
