这道题有对应的视频提到过吗？好像没有记到这个知识点
问题如下图：
选项：
A. 
B. 
C. 
解释：
竹子 · 2018年04月17日
在operating profit之前扣除的费用就是Operating expenses，在operating profit之后的费用就是Non operating。
susu0731 · 2018年10月02日
"在operating profit之前扣除的费用就是Operating expenses，在operating profit之后的费用就是Non operating。"那请问老师tax也在operating profit后面，也算non operating expense 吗？
竹子 · 2018年10月06日
你说得有道理，这句话并不严谨，应该是说operating profit肯定是在gross的基础上扣除了operating expense，但并不是所有的operating expense都在此之前扣除的。tax应该是operating expense.
NO.PZ2016012102000023问题如下For nonfinancifirms, whiof the following statements is most accurate?A.Interest expense is incluin the operating expense, while preciation expense is not.B.preciation expense is incluin the operating expense, while interest expense is not.C.Both preciation expense aninterest expense are incluin the operating expense. B is correct.Interest expense is a financing cost, so it is not in the operating expenses. preciation expense is incluin the operating expenses. 考点利润表的构成由于不是金融公司，所以利息费用不属于经营费用（operating expenses)，而是融资成本(financing cost)，折旧费用属于opearting expenses.补充关于operating item的界定是不是属于operating item，要看是什么性质的企业，如果是financicompany，那么公司的主营业务就是通过赚息差来获取收入，这种情况下，interest expense就属于公司的operating expense，但是对于non-financicompany，主营业务一般都是提供产品或者劳务，与其主营业务直接相关的operating expense是与企业生产经营直接相关的费用，比如折旧、COGS、SG A，而interest expense并不是生产经营活动形成的。 可是Slis18不是有提到interest expenses 吗
NO.PZ2016012102000023 问题如下 For nonfinancifirms, whiof the following statements is most accurate? A.Interest expense is incluin the operating expense, while preciation expense is not. B.preciation expense is incluin the operating expense, while interest expense is not. C.Both preciation expense aninterest expense are incluin the operating expense. B is correct.Interest expense is a financing cost, so it is not in the operating expenses. preciation expense is incluin the operating expenses. 考点利润表的构成由于不是金融公司，所以利息费用不属于经营费用（operating expenses)，而是融资成本(financing cost)，折旧费用属于opearting expenses.补充关于operating item的界定是不是属于operating item，要看是什么性质的企业，如果是financicompany，那么公司的主营业务就是通过赚息差来获取收入，这种情况下，interest expense就属于公司的operating expense，但是对于non-financicompany，主营业务一般都是提供产品或者劳务，与其主营业务直接相关的operating expense是与企业生产经营直接相关的费用，比如折旧、COGS、SG A，而interest expense并不是生产经营活动形成的。 这个跟CASH FLOW的INTEREST PAI于CFO是一个东西吗？
NO.PZ2016012102000023 问题如下 For nonfinancifirms, whiof the following statements is most accurate? A.Interest expense is incluin the operating expense, while preciation expense is not. B.preciation expense is incluin the operating expense, while interest expense is not. C.Both preciation expense aninterest expense are incluin the operating expense. B is correct.Interest expense is a financing cost, so it is not in the operating expenses. preciation expense is incluin the operating expenses. 考点利润表的构成由于不是金融公司，所以利息费用不属于经营费用（operating expenses)，而是融资成本(financing cost)，折旧费用属于opearting expenses.补充关于operating item的界定是不是属于operating item，要看是什么性质的企业，如果是financicompany，那么公司的主营业务就是通过赚息差来获取收入，这种情况下，interest expense就属于公司的operating expense，但是对于non-financicompany，主营业务一般都是提供产品或者劳务，与其主营业务直接相关的operating expense是与企业生产经营直接相关的费用，比如折旧、COGS、SG A，而interest expense并不是生产经营活动形成的。 operating items 的界定在讲义或者教材哪里出现的？
NO.PZ2016012102000023 问题如下 For nonfinancifirms, whiof the following statements is most accurate? A.Interest expense is incluin the operating expense, while preciation expense is not. B.preciation expense is incluin the operating expense, while interest expense is not. C.Both preciation expense aninterest expense are incluin the operating expense. B is correct.Interest expense is a financing cost, so it is not in the operating expenses. preciation expense is incluin the operating expenses. 考点利润表的构成由于不是金融公司，所以利息费用不属于经营费用（operating expenses)，而是融资成本(financing cost)，折旧费用属于opearting expenses.补充关于operating item的界定是不是属于operating item，要看是什么性质的企业，如果是financicompany，那么公司的主营业务就是通过赚息差来获取收入，这种情况下，interest expense就属于公司的operating expense，但是对于non-financicompany，主营业务一般都是提供产品或者劳务，与其主营业务直接相关的operating expense是与企业生产经营直接相关的费用，比如折旧、COGS、SG A，而interest expense并不是生产经营活动形成的。 preciation expense可以认为是selling cost的一部分吗？
老师，interset pai是应该算CFO吗？如果这道题改成cash flow，选CFO对吗