对depreciation expense的理解

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？

老师，interset pai是应该算CFO吗？如果这道题改成cash flow，选CFO对吗

怎么理解呢，虽然知道operating profit 前是operating expenses但是为什么呢？怎么把interest antax放在non operating expense了呢？