NO.PZ201512300100000106
问题如下：
6. Which of the following statements about the reported earnings of Renaissance Clothing is most accurate? Relative to sustainable earnings,reported earnings are likely:
选项：
A.
unbiased.
B.
upward biased.
C.
downward biased.
解释：
B is correct.
The effects of favorable nonrecurring events in reported earnings would tend to bias reported earnings upward relative to sustainableearnings because non-recurring items are by definition not expected to repeat. Renaissance Clothing included three non-recurring items in theirmost recent earnings release that all led to higher earnings for the current period: a positive litigation settlement, a one-time tax credit, and the gainon the sale of a non-operating asset.
positive litigation settlement和tax credit是什么，为什么属于收益
