USCPA（美國注冊會計師）考試中的考點較多，高頓網(wǎng)校小編在此著重為各位學員介紹匯率部分的考點，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.
　　小編溫馨寄語：夢想不知道在哪里，但你要一直在路上。