求助discontinued operations和unusual or infrequent items区别 business, unusual, assets, items, sales

renee-s

求助discontinued operations和unusual or infrequent items区别
都跟gains or loss from sales of assets or part of business 有关？
新手上路~谢谢~

gogo1206

discontinued operations 和 U&I items 的最大区别在于前者在你的P&L里位于净利润之后而后者则被计算在净利润里。后者属于continued operations.
discontinued operations是完全不属于企业营业范围内的交易。有如一家工业企业在通过炒作其他股票所获得的利润。
GorL from sales of assets 属于continued operations 因为你的ASSETS在你的营业范围内。买卖ASSETS并非常事

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