某一因素的敏感系数为正号则表明是（ ）关系。
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1 .On January 16, Tree Co. paid USD60,000 in property taxes on its factory for the current calendar year. On April 2, Tree paid USD240,000 for unanticipated major repairs to its factory equipment. The repairs will benefit operations for the remainder of the calendar year. What amount of these expenses should Tree include in its third quarter interim financial statements for the three months ended September 30?
A USD15,000 B USD0 C USD95,000 D USD75,000
2 .因素的较小变动，却导致利润发生了很大变化，这些因素就称为（ ）。
A 固定因素 B 变动因素 C 敏感因素 D 半变动因素
3 .How are discontinued operations and extraordinary items that occur at midyear initially reported?
A Disclosed only in the notes to the year-end financial statements. B Included in net income and disclosed in the notes to the year-end financial statements. C Disclosed only in the notes to interim financial statements. D Included in net income and disclosed in the notes to interim financial statem...
4 .因素虽然发生较大变化，但利润的变化却不大，这些因素就称为（ ）。
A 半变动因素 B 变动因素 C 固定因素 D 非敏感因素
5 .Bard Co., a calendar-year corporation, reported income before income tax expense of USD10,000 and income tax expense of USD1,500 in its interim income statement for the first quarter of the year. Bard had income before income tax expense of USD20,000 for the second quarter and an estimated effective annual rate of 25%. What amount should Bard report as income tax expense in its interim income statement for the second quarter?
A USD7,500 B USD3,500 C USD6,000 D USD5,000
7 .During the first quarter of the calendar year, Worth Co. had income before taxes of USD100,000, and its effective income tax rate was 15%. Worth's effective annual income tax rate for the previous year was 30%. Worth expects that its effective annual income tax rate for the current year will be 25%. The statutory tax rate for the current year is 35%. In its first quarter interim income statement, what amount of income tax expense should Worth report?
A USD25,000 B USD35,000 C USD15,000 D USD30,000
8 .标准成本包括用量标准和（ ）。
A 价格标准 B 重量标准 C 数量标准 D 金额标准
9 .A corporation issues quarterly interim financial statements and uses the lower cost or market method to value its inventory in its annual financial statements. Which of the following statements is correct regarding how the corporation should value its inventory in its interim financial statements?
A Gains from valuations in previous interim periods should be fully recognized. B Only the cost method of valuation should be used. C Temporary market declines should be recognized in the interim statements. D Inventory losses generally should be recognized in the interim statements.
10 .下列各项中，不属于作业成本法的难点是（ ）。
A 增加获取信息的成本 B 作业成本库的量化 C 作业成本与成本动因之间的关联程度 D 成本动因率不需要计算
