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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
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