USCPA（美国注册会计师）考试中的考点较多，高顿网校小编在此着重为各位学员介绍汇率部分的考点，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.
　　小编温馨寄语：梦想不知道在哪里，但你要一直在路上。