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！
　　An enterprise must separately report information about an operating segment when the segment's revenue meets what minimum percentage of the combined revenue of all reported operating segments？
　　a.10%
　　b.5%
　　c.50%
　　d.20%
　　Explanation
　　Choice“a”is correct.The 10%“Size”test is the quantitative threshold for reportable segments.Any of the three criteria are applicable：
　　1.Reported revenue（sales to external customers and intersegment sales）greater than or equal to 10% of combined revenue（internal and external）of all operating segments.
　　2.Reported profit/loss greater than or equal to 10% of the greater（absolute value）of：
　　a.Combined profit of all operating segments that did not report a loss.
　　b.Combined reported loss of all operating segments that did report a loss
　　3.Assets greater than or equal to 10% of the combined assets of all operating segments.
　　小编语录：记得要内心强大，做一个如石头一般坚硬的人。