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試題詳解

試卷:109年 - 109國立臺灣大學_碩士班招生考試_會計學研究所:中級會計學#110835 | 科目:研究所、轉學考(插大)◆中級會計學

試卷資訊

試卷名稱:109年 - 109國立臺灣大學_碩士班招生考試_會計學研究所:中級會計學#110835

年份:109年

科目:研究所、轉學考(插大)◆中級會計學

複選題
1. Taida Inc. is a multidivisional corporation which has both intersegment sales and sales to unafiliated customers. Taida should report segment financial information for each division meeting which of the following criteria?
(A) Segment profit or loss is 10% or more of consolidated profit or loss.
(B) Segment profit or loss is 10% or more of combined profit or loss of all company segments.
(C) Segment revenue is 10% or more of combined revenue of all the company segments.
(D) Segment revenue is 10% or more of consolidated revenue.
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