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若然 · 2023年01月25日

NO.PZ2016012102000036

问题如下:

Which of the following statements is least accurate?

选项:

A.

The nonrecurring items that are reported net of taxes below net income from continuing operations are the discontinued operations.

B.

The nonrecurring items that are reported before taxes above net income from continuing operations are the unusual or infrequent items.

C.

A change in useful life of fixed asset reported through retrospective application.

解释:

A change in accounting estimate is handled prospectively.

考点:经常性损益

题干:关于非经常性项目说法有误的一项是?

A选项:discontinued operations是net of tax而且before net income,这个说法是正确的

B选项:unusual or infrequent items是before taxes的,也就是税前列示,而且是放在NI from continuing operations科目之前的,这两个特征描述也是正确的

C选项错误:固定资产的使用寿命如果改变了,应该追溯调整。错误,因为固定资产使用寿命的改变是会计估计的改变,不用追溯调整。

请问unusual和discontinued item分别在税前和税后列示的逻辑是?

1 个答案

lynn_品职助教 · 2023年01月26日

嗨,爱思考的PZer你好:


unusual or infrequent items虽然不常发生,但是未来是有可能会发生的,应该是operating item


discontinued operations指的是企业已被处置或被划归为持有待售的,在经营和编制财务报表时需要单独与企业的其它活动分开列式的部分


比如企业要处置一条生产线,在完全处置掉之前生产线还能产生收入,这部分收入不能与企业的其它正常收入放在一起,而是应该单独放在net income form continuing operations之后,披露税后净额。

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