下列关于利润敏感性分析的说法中，不正确的是（ ）。
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1 .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.
2 .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
3 .What information should a public company present about revenues from its reporting segments?
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5 .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?
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7 .A company is an accelerated filer that is required to file Form 10-K with the United States Securities and Exchange Commission (SEC). What is the maximum number of days after the company's fiscal year end that the company has to file Form 10-K with the SEC?
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8 .作业成本管理和传统成本管理在实务中都可以找到，而（ ）运用的范围更加广泛。
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