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（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.
【我要糾錯】 責任編輯：小敏
學員討論（0）
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號