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时间:2018-07-27
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1、AdvancedAccounting,11e(Beams/Anthony/Bettinghaus/Smith)Chapter15SegmentandInterimFinancialReportingMultipleChoiceQuestions1)Similaroperatingsegmentsmaybecombinedifthesegmentshavesimilareconomiccharacteristics.Whichoneofthefollowingisasimilareconomiccharacteristi
2、cunderGAAP?A)Thesegments'managementteamsB)ThetaxreportinglawsectionsC)ThedistributionmethodforproductsorservicesD)Theexpectedratesofreturnandriskforthesegments'productiveassetsAnswer:CObjective:LO2Difficulty:Easy2)Whichofthefollowingconditionswouldnotindicatetha
3、ttwobusinesssegmentsshouldbeclassifiedasasingleoperatingsegment?A)Theyhavesimilaramountsofintersegmentrevenuesorexpenses.B)Theyhaveasimilardistributionmethodforproducts.C)Theyhavesimilarproductionprocesses.D)Theyhavesimilarproductsorservices.Answer:AObjective:LO
4、2Difficulty:Easy3)GAAPrequiresthatsegmentinformationbereportedA)bygeographics,withoutregardtosizeofthesegment.B)bygeographics,withoutregardtoindustryorproduct-line.C)howevermanagementorganizestheenterpriseintounitsforinternaldecision-makingandperformance-evaluat
5、ionpurposes.D)byindustryorproduct-line,withoutregardtogeographics.Answer:CObjective:LO1Difficulty:Easy4)GAAPrequiresdisclosuresforeachreportableoperatingsegmentforeachofthefollowing,exceptforA)Revenues.B)Depreciationexpense.C)R&Dexpenditures.D)Extraordinaryitems
6、.Answer:CObjective:LO4Difficulty:Easy26Copyright©2012PearsonEducation,Inc.PublishingasPrenticeHall5)Whatisthethresholdforreportingamajorcustomer?A)5percentofrevenuesB)5percentofprofitsC)10percentofrevenuesD)10percentofprofitsAnswer:CObjective:LO6Difficulty:Easy6
7、)ColeCompanyhasthefollowing2011financialdata:Consolidatedrevenueperincomestatement$800,000Intersegmentsales200,000Intersegmenttransfers100,000Combinedrevenuesofallsegments$1,100,000ColeCompanyshouldaddsegmentsifA)thesumofitssegments'externalrevenuedoesnotexceed$
8、600,000.B)thesumofitssegments'externalrevenuedoesnotexceed$825,000.C)thesumofitssegments'revenueincludingintersegmentrevenuedoesnotexceed$600,000.D)thesumofitssegment
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