USCPA（美國(guó)注冊(cè)會(huì)計(jì)師）考試中考點(diǎn)眾多，高頓網(wǎng)校USCPA責(zé)任小編在此為廣大考生介紹“分部財(cái)務(wù)報(bào)告”考點(diǎn)，僅供參考！
　　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.
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