which of the following transactions would most likely be reported below income from continuing operations,net of tax?
A Gain or loss from the sale of equipment used in a firm's manufaturing operation
B A change from the accelerated method of deprecation to the straight-line method
C The operating income of a physically and operationally distinct division that is currently for sale, but not yet sold.
答案是C
但我感觉AB也都应该选啊,因为:A 资产的处置收益应该计入营业外收支,那就是extraordinary item
B 折旧方法变更(由加速折旧转为直线折旧)应该是会计政策变更,那就是accounting changes
有谁能帮忙解释下我哪里理解错了么?多谢!
B 折旧方法变更(由加速折旧转为直线折旧)应该是会计政策变更,那就是accounting changes
A是营业外收入,但是不算EXTRAORDINARY,DISASTERS那种才算EXTRA.。。这样一种收入算到CONTINUING中
B 不是政策变更,是不用回调的,只是一种估计变更,不用追溯调整的,其实就算追溯调整这种也不会涉及到CONTINUING与否问题、。
C很明显不会再为公司CONTINUING提供利润,所以C。
题目问的是MOST LIKELY,C是最佳答案咯
B 折旧方法变更(由加速折旧转为直线折旧)应该是会计政策变更,那就是accounting changes
A是营业外收入,但是不算EXTRAORDINARY,DISASTERS那种才算EXTRA.。。这样一种收入算到CONTINUING中
B 不是政策变更,是不用回调的,只是一种估计变更,不用追溯调整的,其实就算追溯调整这种也不会涉及到CONTINUING与否问题、。印象中涉及折旧方法的变更时会计政策变更,而折旧年限和残值的变化才是会计估计变更?
C很明显不会再为公司CONTINUING提供利润,所以C。
题目问的是MOST LIKELY,C是最佳答案咯
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