Opto Co. is a publicly-traded, consolidated enterprise reporting segment information. Which of the following items is a required enterprise-wide disclosure regarding external customers?
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1 .下列公式中，不正确的是（ ）。
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2 .The following information pertains to revenue earned by Timm Co.'s industry segments for the year ended December 31:SegmentSales tounaffiliatedcustomersIntersegmentsalesTotalrevenueAloUSD5,000USD3,000USD8,000Bix8,0004,00012,000Cee4,000??4,000Dil43,00016,00059,000Combined60,00023,00083,000Elimination??(23,000)(23,000)ConsolidatedUSD60,000??USD60,000In conformity with the revenue test, Timm's reportable segments were:
A Only Alo, Bix, and Dil. B Alo, Bix, Cee, and Dil. C Only Bix and Dil. D Only Dil.
3 .下列选项中，不属于固定制造费用三差异分析内容的是（ ）。
A 耗费差异 B 产量差异 C 效率差异 D 历史差异
4 .What information should a public company present about revenues from its reporting segments?
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5 .在实际工作中得到广泛应用的是（ ）。
A 理想标准成本 B 历史标准成本 C 正常标准成本 D 实际标准成本
7 .下列关于利润敏感性分析的说法中，不正确的是（ ）。
A 根据因素对利润变动的影响程度，可以分为敏感因素和非敏感因素 B 某一因素的敏感系数为负号，表明该因素的变动与利润的变动为相向关系 C 某一因素的敏感系数为正号则表明是同向关系 D 敏感系数＝因素变动百分比/利润变...
8 .A company is an accelerated filer that is required to file Form 10-K with the United States Securities and Exchange Commission (SEC). What is the maximum number of days after the company's fiscal year end that the company has to file Form 10-K with the SEC?
A 75 days. B 60 days. C 120 days. D 90 days.
9 .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
10 .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?
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