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:
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .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
2 .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
3 .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
4 .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.
5 .下列公式中，不正确的是（ ）。
A 固定制造费用耗费差异＝实际固定制造费用－预算产量下标准固定制造费用 B 固定制造费用耗费差异＝实际固定制造费用－预算产量×标准工时×标准分配率 C 固定制造费用耗费差异＝实际固定制造费用－预算产量下标准工时×...
7 .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
8 .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...
9 .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
10 .Opto Co. is a publicly-traded, consolidated enterprise reporting segment information. Which of the following items is a required enterprise-wide disclosure regarding external customers?
A The identity of any external customer considered to be "major" by management. B The fact that transactions with a particular external customer constitute more than 10% of the total enterprise revenues. C The identity of any external customer providing 10% or more of a particular operating segment'...
