USCPA（美国注册会计师）考试中考点众多，高顿网校USCPA责任小编在此为广大考生介绍“分部财务报告”考点，仅供参考！
　　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.
　　小编语录：不要做碗，让所有人知道你的喜怒哀乐；要做坛子，把开心难过埋在心底酿成力量。