Which of the following transactions would most likey be reported below income from continuing operations,net of tax?

A. Gain or loss from the sale of equipment used in a firm's manufacturing operation.

D. The operating income of a physically and operationally distinct division that is currently for sale,but not yet sold.

除了选项外，能否用中文给我讲解一下the difference between discontinuing operations and continuing operation.Thx a lot!!

A?

我想一个是正常运作的的收入和费用　一个是停止运作或liquidation时候产生的收入和费用

Ｂ　选项　虽然currently for sale　但是physically and operationally distinct　所以应该在income statement 里 above line``