新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
美國CPA模擬試題：分部財務報告（五）
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.5%
c.50%
d.20%
Explanation
Choice“a”is correct.The 10%“Size”test is the quantitative threshold for reportable segments.Any of the three criteria are applicable：
1.Reported revenue（sales to external customers and intersegment sales）greater than or equal to 10% of combined revenue（internal and external）of all operating segments.
2.Reported profit/loss greater than or equal to 10% of the greater（absolute value）of：
a.Combined profit of all operating segments that did not report a loss.
b.Combined reported loss of all operating segments that did report a loss
3.Assets greater than or equal to 10% of the combined assets of all operating segments.
【我要糾錯】 責任編輯：小敏
上一篇：美國CPA模擬試題：匯率（一）
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號