NO.PZ2016012102000023
问题如下:
For nonfinancial firms, which of the following statements is most accurate?
选项:
A.Interest expense is included in the operating expense, while depreciation expense is not.
B.Depreciation expense is included in the operating expense, while interest expense is not.
C.Both depreciation expense and interest expense are included in the operating expense.
解释:
B is correct.
Interest expense is a financing cost, so it is not in the operating expenses. Depreciation expense is included in 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的解释:
界定是不是属于operating item,要看是什么性质的企业,如果是financial company,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-financial company,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?