请问老师一道practice exam的问题！ interest, practice, operation, following, companies

caoenyu219

practice exam volume 1

 

p51 62题：

 which of the following items for a financial services company is least likely to be considered an operation item on the income statement?

A, interest income

B, Financing expense

C, income tax expense

 

答案选 C

 

的确 for both financial and nonfinancial companies, income tax expense is a non-operatiing item that is reported within "income from continuing operations" as opposed to "operating profit"

 

但是，在讨论CFO的现金流出的时候 taxes paid 不是作为outflows吗？financing expense 为什么就是呢？请老师指教！多谢！

胡老师

这里关键是金融性的企业， operation item 一般指的就是EBIT包括的项目