作业成本管理的应用主要体现在（ ）。
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1 .nder IFRS, which of the following is not disclosed for an entity's reportable segments?
A Segment profit or loss. B Segment cash flow. C Segment liabilities. D Segment assets.
2 .下列关于传统成本管理的说法中，不正确的是（ ）。
A 一般以部门（或生产线）作为责任中心 B 以该部门可控成本作为对象 C 以企业现实可能达到的水平作为控制标准 D 不容易造成部门利益与企业总体目标相悖
3 .An enterprise must separately report information about an operating segment when the segment's revenue meets what minimum percentage of the combined revenue of all reported operating segments?
A 10% B 20% C 50% D 5%
4 .下列关于作业成本管理的说法中，不正确的是（ ）。
A 以作业及相关作业形成的价值链来划分职责 B 以价值链作为责任控制单元 C 不利于划清责任 D 不断消除浪费，提高效率，实现持续改善
5 .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...
7 .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.
8 .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
9 .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.
10 .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（ ）。
A 作业消除 B 作业选择 C 作业减少 D 作业共享
