NO.PZ2023020602000228
问题如下：
Operating segments are most likely reportable if they constitute 10% or more of the total for all operating segments of which financial metrics?选项：
A.Assets, profit/loss, or revenue B.Amortization expense, assets, or revenue C.Capital expenditures, liabilities, or profit/loss解释：
A company must disclose separate information about any operating segment which meets certain quantitative criteria—namely, the segment constitutes 10 percent or more of the combined operating segments’ revenue, assets, or profit. (For purposes of determining whether a segment constitutes 10 percent or more of combined profits or losses, the criteria is expressed in terms of the absolute value of the segment’s profit or loss as a percentage of the greater of (i) the combined profits of all profitable segments and (ii) the absolute amount of the combined losses of all loss-making segments.)如题
