美国CPA模拟试题：分部财务报告（二）

　　Which of the following qualifies as a reportable segment？

　　a.South American segment，whose results of operations are reported directly to the chief operating officer，and has 5% of the company's assets，9% of revenues，and 8% of the profits.

　　b.Eastern Europe segment which reports its results directly to the manager of the European division，and has 20% of the company's assets，12% of revenues， and 11% of profits.

　　c. North American segment，whose assets are 12% of the company's assets of all segments，and management reports to the chief operating officer.

　　d.Corporate headquarters，which oversees $1 billion in sales for the entire company.

　　Explanation

　　Choice“c”is correct.Assets of the North American segment exceed 10% combined assets of all operating segments.

　　Choice“d”is incorrect. Corporate headquarters is not considered a segment.

　　Choice“a”is incorrect. The South American segment does not meet any of the 10% minimums（Revenue，P&L or Assets）。

　　Choice“b”is incorrect. Eastern Europe segment does not report to the chief operating officer.