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大瓶子 · 2023年08月11日

此题不理解,请老师讲解一下,谢谢。

NO.PZ2023020602000030

问题如下:

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

选项:

A.Gain or loss from the sale of equipment used in a firm's manufacturing operation. B.A change from the accelerated method of depreciation 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.

解释:

A physically and operationally distinct division that is currently for sale is treated as a discontinued operation. The income from the division is reported net of tax below income from continuing operations. Changing a depreciation method is a change of accounting principle, which is applied retrospectively and will change operating income.

不理解题目的意思。

1 个答案

lynn_品职助教 · 2023年08月13日

嗨,爱思考的PZer你好:


这道题中,最有可能被报告在扣除税后的持续经营收入以下的交易是选项C:一个目前正在出售但尚未出售的部门的经营收入。


这个部门被视为已停用。该部门的收入将被报告在持续经营收入以下,扣除税后。


而选项A是指设备的买卖所产生的收益或损失,选项B是指从加速折旧法到直线折旧法的变更,这是会改变经营收入的会计原则的变更。这两个选项是迷惑的。


考察的知识点就是discountnued operations作为一个nonrecurring 的项目,他是在税后NI from continuing operations之后列示的。



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