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美国CPA模拟试题：分部财务报告（三）
What information should a public company present about revenues from its reporting segments？
a.Disclose separately the amount of sales to unaffiliated customers and the amount of intracompany sales.
b.Disclose as a combined amount sales to unaffiliated customers and intracompany sales between geographic areas.
c.Disclose separately the amount of sales to unaffiliated customers but not the amount of intracompany sales between geographic areas.
d.No disclosure of revenues from foreign operations need be reported.
Explanation
Choice“a”is correct.Unaffiliated customers sales and intracompany sales must be disclosed separately.
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