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?
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1 .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。
A 作业成本管理 B 传统成本管理 C 二者相结合的方法 D 无法判断
2 .Which of the following items in not required to be presented in an exhibit prepared using XBRL when a filer submits Form 10-K to the SEC?
A Balance sheet. B Management's discussion and analysis. C Statement of comprehensive income. D Summary of significant accounting policies.
3 .下列关于资源的说法中，不正确的是（ ）。
A 资源进入企业，全部都会被消耗 B 资源即使被消耗，也不一定都是对形成最终产出有意义的消耗 C 应把无用消耗价值予以单独汇集，而只把有用消耗的资源价值分解到作业中去 D 按资源动因把资源耗费价值分别分解计入不同作...
4 .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...
5 .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
7 .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
8 .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.
9 .下列直接材料成本差异计算公式中，不正确的是（ ）。
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10 .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.
