江西财经大学高财务会计国际学院题库chapter

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1、个人收集整理勿做商业用途AdvancedAccounting,11e(Beams/Anthony/Bettinghaus/Smith)Chapter15SegmentandInterimFinancialReportingMultipleChoiceQuestions1)Similaroperatingsegmentsmaybecombinedifthesegmentshavesimilareconomiccharacteristics.WhichoneofthefollowingisasimilareconomiccharacteristicunderGAAP?个人收集整理勿做商业用途A)

2、Thesegments'managementteamsB)ThetaxreportinglawsectionsC)Thedistributionmethodforproductsorservices个人收集整理勿做商业用途D)Theexpectedratesofreturnandriskforthesegments'productiveassets个人收集整理勿做商业用途Answer:CObjective:LO2Difficulty:Easy2)Whichofthefollowingconditionswouldnotindicatethattwobusinesssegmentsshould

3、beclassifiedasasingleoperatingsegment?个人收集整理勿做商业用途A)Theyhavesimilaramountsofintersegmentrevenuesorexpenses.个人收集整理勿做商业用途B)Theyhaveasimilardistributionmethodforproducts.个人收集整理勿做商业用途C)Theyhavesimilarproductionprocesses.D)Theyhavesimilarproductsorservices.Answer:AObjective:LO2Difficulty:Easy3)GAAPrequi

4、resthatsegmentinformationbereported个人收集整理勿做商业用途A)bygeographics,withoutregardtosizeofthesegment.个人收集整理勿做商业用途B)bygeographics,withoutregardtoindustryorproduct-line.个人收集整理勿做商业用途C)howevermanagementorganizestheenterpriseintounitsforinternaldecision-makingandperformance-evaluationpurposes.个人收集整理勿做商业用途D)by

5、industryorproduct-line,withoutregardtogeographics.个人收集整理勿做商业用途Answer:CObjective:LO1Difficulty:Easy4)GAAPrequiresdisclosuresforeachreportableoperatingsegmentforeachofthefollowing,exceptfor个人收集整理勿做商业用途A)Revenues.B)Depreciationexpense.C)R&Dexpenditures.D)Extraordinaryitems.Answer:CObjective:LO4Difficu

6、lty:Easy个人收集整理勿做商业用途5)Whatisthethresholdforreportingamajorcustomer?个人收集整理勿做商业用途A)5percentofrevenuesB)5percentofprofitsC)10percentofrevenuesD)10percentofprofitsAnswer:CObjective:LO6Difficulty:Easy6)ColeCompanyhasthefollowing2011financialdata:个人收集整理勿做商业用途Consolidatedrevenueperincomestatement$800,000I

7、ntersegmentsales200,000Intersegmenttransfers100,000Combinedrevenuesofallsegments$1,100,000ColeCompanyshouldaddsegmentsifA)thesumofitssegments'externalrevenuedoesnotexceed$600,000.个人收集整理勿做商业用途B)thesumofitsse