Which of the following SEC filings would not include a set of financial statements?
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1 .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
2 .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?
A 40 days. B 45 days. C 60 days. D 30 days.
3 .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
4 .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.
5 .下列直接材料成本差异计算公式中，不正确的是（ ）。
A 直接材料成本差异＝实际产量下实际成本－实际产量下标准成本 B 直接材料用量差异＝（实际用量－实际产量下标准用量）×标准价格 C 直接材料价格差异＝实际用量×（实际价格－标准价格） D 直接材料成本差异＝实际用量×...
7 .标准成本控制与分析流程的起点是（ ）。
A 实际成本的预计 B 标准成本的确定 C 实际成本的确定 D 历史成本的确定
8 .Under Regulation S-X, an entity's annual financial statements filed with the SEC should include, at a minimum, two:
A Balance sheets. B Statements of cash flows. C Income statements. D Statements of changes in owners' equity.
9 .联合单位法，就是用联合单价与联合单位变动成本之差作为（ ），从而求得各产品保本点的方法。
A 联合单位边际贡献 B 各产品的单位边际贡献 C 联合单位净利润 D 各产品的单位净利润
10 .Under Regulation S-X, an entity's interim financial statements filed with the SEC should include all of the following, except:
A A balance sheet as of the end of the preceding fiscal year. B A statement of cash flows for the most recent fiscal quarter. C An income statement for the cumulative 12 month period ending during the most recent fiscal quarter. D An income statement for the period between the end of the preceding f...
