下列直接材料成本差异计算公式中，不正确的是（ ）。
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1 .A company is required to file quarterly financial statements with the United States Securities and Exchange Commission on Form 10-Q. The company operates in an industry that is not subject to seasonal fluctuations that could have a significant impact on its financial condition. In addition to the most recent quarter end, for which of the following periods is the company required to present balance sheets on Form 10-Q?
A The end of the preceding fiscal year and the end of the prior two fiscal years. B The end of the corresponding fiscal quarter of the preceding fiscal year. C The end of the preceding fiscal year and the end of the corresponding fiscal quarter of the preceding fiscal year. D The end of preceding fi...
2 .下列选项中，不属于作业成本法原理的是（ ）。
A 将间接费用按作业进行归集，建立作业基础成本库 B 确定不同作业基础成本库的成本动因 C 按不同的成本动因分配间接费用 D 按不同的成本动因分配直接费用
3 .A company that is a large accelerated filer must file its Form 10-Q with the United States Securities and Exchange Commission within how many days after the end of the period?
A 40 days. B 45 days. C 60 days. D 30 days.
4 .固定制造费用成本差异分析中，标准分配率的公式是（ ）。
A 固定制造费用预算总额÷预算产量下标准总工时 B 固定制造费用预算总额÷实际产量下标准总工时 C 固定制造费用实际总额÷预算产量下标准总工时 D 固定制造费用实际总额÷实际产量下标准总工时
5 .Each of the following events is required to be reported to the United States Securities and Exchange Commission on Form 8-K, except:
A The unregistered sale of equity securities. B The creation of an obligation under an off-balance sheet arrangement of a registrant. C A change in a registrant’s certifying accountant. D The quarterly results of operations and financial condition of a registrant.
7 .Which of the following SEC filings would not include a set of financial statements?
A Form 3. B Form 10-K. C Form 11-K. D Form 20-F.
8 .标准成本控制与分析流程的起点是（ ）。
A 实际成本的预计 B 标准成本的确定 C 实际成本的确定 D 历史成本的确定
9 .Under Regulation S-X, an entity's annual financial statements filed with the SEC should include, at a minimum, two:
A Balance sheets. B Statements of cash flows. C Income statements. D Statements of changes in owners' equity.
10 .联合单位法，就是用联合单价与联合单位变动成本之差作为（ ），从而求得各产品保本点的方法。
A 联合单位边际贡献 B 各产品的单位边际贡献 C 联合单位净利润 D 各产品的单位净利润
