USCPA（美國注冊會計師）考試中考點眾多，高頓網(wǎng)校USCPA責(zé)任小編在此為廣大考生介紹“分部財務(wù)報告”考點，僅供參考！
　　Opto Co.is a publicly-traded, consolidated enterprise reporting segment information.Which of the following items is a required enterprise-wide disclosure regarding external customers?
　　a.The identity of any external customer considered to be "major" by management.
　　b.Information on major customers is not required in segment reporting.
　　c.The identity of any external customer providing 10% or more of a particular operating segment's revenue.
　　d.The fact that transactions with a particular external customer constitute more than 10% of the total enterprise revenues.
　　Explanation
　　Choice"d"is correct.In order to conform to GAAP,financial statements for public business enterprises must report segment information about a company's major customers if that customer provides 10% or more of the combined revenue,internal and external,of all operating segments.
　　Choice"c"is incorrect.Revenue is 10% of ALL operating segments not"a particular"segment.
　　Choice"a"is incorrect.Disclosure is not at management's discretion.
　　Choice"b"is incorrect.Disclosure is required.
　　高頓小編寄語：生命是以時間為單位的，浪費別人的時間等于謀財害命，浪費自己的時間，等于慢性自殺。