流程价值分析与管理的基本内容不包括（　　）。

1 .Which of the following factors determines whether an identified segment of an enterprise should be reported in the enterprise's financial statements?I.The segment's assets constitute more than 10% of the combined assets of all operating.II.The segment's liabilities constitute more than 10% of the combined liabilities of all operating segments.

A I only. B Both I and II. C Neither I nor II. D II only.

题型: 单选题 提问时间: 2021-08-24

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2 .传统成本管理关注的重点是（　　）。

A 效率 B 效益 C 成本 D 资源

题型: 单选题 提问时间: 2021-08-24

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3 .Which of the following types of entities are required to report on business segments?

A Publicly-traded enterprises. B Not-for-profit enterprises. C Joint ventures. D Nonpublic business enterprises.

题型: 单选题 提问时间: 2021-08-24

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4 .作业成本管理关注的重点是（　　）。

A 作业 B 效益 C 效率 D 资源

题型: 单选题 提问时间: 2021-08-24

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5 .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

题型: 单选题 提问时间: 2021-08-24

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7 .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.

题型: 单选题 提问时间: 2021-08-24

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8 .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

题型: 单选题 提问时间: 2021-08-24

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9 .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%

题型: 单选题 提问时间: 2021-08-24

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10 .下列关于作业成本管理的说法中，不正确的是（　　）。

A 以作业及相关作业形成的价值链来划分职责 B 以价值链作为责任控制单元 C 不利于划清责任 D 不断消除浪费，提高效率，实现持续改善

题型: 单选题 提问时间: 2021-08-24

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