2023年全國碩士研究生考試考研英語一試題真題（含答案詳解+作文范文）_第1頁
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1、1外文文獻(xiàn)翻譯外文文獻(xiàn)翻譯原文：NEWSEGMENTREPTINGTheFinancialAccountingStardsBoard(FASB)TheCanadianInstituteofteredAccountantssimultaneouslyissuedidenticalnewstardsonsegmentdisclosuresinJune1997.InJuly1997theInternationalAccountingStard

2、sCommittee(I)issuednewrulesonsegmentrepting.TheFASBsSFASNo.131DisclosureAboutSegmentsofanEnterpriseRelatedInfmationcontainsfoursubstantialchangesfromitspredecessSFASNo.14.TheIsInternationalAccountingStardNo.14Revised(IAS

3、No.14R)ReptingFinancialInfmationbySegmentrepresentsatighteningdownoftheiginalIASNo.14.SFASNo.131IASNo.14Raresignificantlydifferent.TheSpecificsofSFASNo.131DefinitionofSegments.TherearefoursubstantialdifferencesbetweenSFA

4、SNo.14SFASNo.131butthemajchangeinSFASNo.131fromitspredecessisclearlyhowsegmentsaredefined.UnderSFASNo.14segmentsweredefinedbyindustrygroupingofproductsservicessoldtoexternalcustomers.UnderSFASNo.131segmentsaredefinedfrom

5、amanagementapproachperspectivehowmanagementganizessegmentswithintheenterprisefmakingdecisionsassessingperfmance.Consequentlysegmentsareevidentfromthestructureoftheenterprisesinternalganization.Theinternalganizationisbase

6、dondivisionsdepartmentssubsidiariesotherinternalunitsthechiefoperatingdecisionmakerusestomakeoperatingdecisionstoassessanenterprisesperfmance.Referringtoahierarchicalganizationaltshouldprovideguidanceinidentifyingtheoper

7、atingsegments.Anenterprisecomponentqualifiesasanoperatingsegmentif：?itengagesinbusinessactivitiesthatmaymaynotearnrevenuesincurexpenses.3No.131disclosureswillnotconfmtoGAAPiftheinfmationusedisnotGAAPbased.Ifseveralaltern

8、ativemeasuresofprofitloss(totalassetsincludingallocations)arereviewedbythechiefoperatingdecisionmakertheprofitloss(totalasset)infmationclosesttoGAAPshouldbewhatisrepted.InterimStatements.Afourthsubstantialdifferencebetwe

9、enSFASNo.131previousrequirementsisreptingsegmentdataonaninterimbasis.SFASNo.14requiredthatsegmentinfmationbereptedonaninterimbasisbutSFASNo.18FinancialReptingfSegmentsofaBusinessEnterpriseInterimFinancialStatementsinNove

10、mber1977rescindedtherequirement.UnderSFASNo.131reptingsomesegmentdataonaninterimbasisisagainrequired.OtherRequirements.Ifthetotalofexternalrevenuereptedbyoperatingsegmentsconstituteslessthan75%oftotalconsolidatedrevenues

11、additionaloperatingsegmentsshouldbeidentifiedasreptablesegmentseveniftheymeetnoneofthe10%criteria.Infmationaboutrevenuesassetsshallbereptedbygeographicareaiftheoperatingsegmentsdonotreflectageographicganization.SFASNo.13

12、1iseffectivefallyearsbeginningafterDecember151997.AnEvaluationofSFASNo.131SFASNo.14hasbeendescribedasanexperimentbecauseitrequiredsegmentdisclosuresfthefirsttune.Giventhewidespreadcallsfcontinuationofsegmentdisclosuresfr

13、efminhowsegmentsareidentifiedtheFASBfacedtwomajchoices.Firstitcouldcontinuetheindustrysegmentapproachbytighteningtheloopholesthatgavecompaniessufficientwiggleroomtoavoidadequatesegmentdisclosure.Seconditcouldcreateanewme

14、thodfidentifyingsegmentsthatwouldcontributetoincreasedcompliancewhilesimultaneouslydisclosingnewtypesofinfmation.TheFASBchosetocontinuethesegmentdisclosureexperimentationwiththelatterapproachwhichwebelieveisthebetterchoi

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