大年初三，美国CPA考试每天一道练习题给您拜年咯，高顿网校小编提醒各位学员速速来做！
　　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.
 
　　小编寄语：出路出路，走出去了，总是会有路的。困难苦难，困在家里就是难。