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（ ）。
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1 .Which of the following qualifies as a reportable segment?
A South American segment, whose results of operations are reported directly to the chief operating officer, and has 5% of the company's assets, 9% of revenues, and 8% of the profits. B Corporate headquarters, which oversees USD1 billion in sales for the entire company. C North American segment, whos...
2 .作业成本管理的应用主要体现在（ ）。
A 产品定价决策 B 存货决策 C 应收账款决策 D 现金决策
3 .The Ajax Corporation reported the following operating results and net income (net loss) from its components for the year ended December 31:ComponentNetEliminationsConsolidatedAstorUSD215,000USD(120,000)USD95,000Bejax30,000030,000Carter(180,000)50,000(130,000)Davis80,000(50,000)30,000Elbow(20,000)20,0000TotalUSD125,000USD(100,000)USD25,000Based purely on operating results, which of the components would be deemed reportable segments?
A Astor, Bejax, Carter, and Davis. B Astor, Carter, and Davis. C Astor, Bejax, and Davis. D Astor, Bejax, Carter, Davis, and Elbow.
4 .下列选项中，不属于增值作业必须满足条件的是（ ）。
A 作业导致了状态的改变 B 状态的变化不能由其他作业来完成 C 作业使其他作业得以进行 D 作业导致利润降低
5 .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.
7 .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
8 .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
9 .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.
10 .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×...
