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美国CPA模拟试题:分部财务报告(二)

来源: 正保会计网校 编辑: 2014/12/23 14:31:08 字体:

  Which of the following qualifies as a reportable segment?

  a.South American segment,whose results of operations are reported directly to the chief operating officer,and has 5% of the company's assets,9% of revenues,and 8% of the profits.

  b.Eastern Europe segment which reports its results directly to the manager of the European division,and has 20% of the company's assets,12% of revenues, and 11% of profits.

  c. North American segment,whose assets are 12% of the company's assets of all segments,and management reports to the chief operating officer.

  d.Corporate headquarters,which oversees $1 billion in sales for the entire company.

  Explanation

  Choice“c”is correct.Assets of the North American segment exceed 10% combined assets of all operating segments.

  Choice“d”is incorrect. Corporate headquarters is not considered a segment.

  Choice“a”is incorrect. The South American segment does not meet any of the 10% minimums(Revenue,P&L or Assets)。

  Choice“b”is incorrect. Eastern Europe segment does not report to the chief operating officer.

我要纠错】 责任编辑:小敏

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