USCPA（美國注冊會計師）考試中考點眾多，高頓網(wǎng)校USCPA責任小編在此為廣大考生介紹“分部財務報告”考點，僅供參考！
　　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.
　　小編語錄：不要做碗，讓所有人知道你的喜怒哀樂；要做壇子，把開心難過埋在心底釀成力量。