问一道题：NO.PZ2016012102000036

问题如下：

Which of the following statements is least accurate?

选项：

The nonrecurring items that are reported net of taxes below the line of the income statement before net income are the discontinued operations.

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

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

解释：

A change in accounting estimate is handled prospectively.

老师 AB选项不太理解估计是英文问题能不能解读一下

添加评论

1 个答案

Olive_品职助教 · 2020年01月04日

嗨，努力学习的PZer你好：

discontinued operations和unusual or infrequent items都是nonrecurring items，但是二者在损益表中列示的位置不同。A选项说discontinued operations是net of tax而且before net income，这个说法是正确的，如下图所示：

B选项所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：

-------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

添加评论

1
回答
2
关注
479
浏览

我要回答关注问题

相关问题

NO.PZ2016012102000036问题如下 Whiof the following statements is least accurate?A.The nonrecurring items thare reportenet of taxes below net income from continuing operations are the scontinueoperations. B.The nonrecurring items thare reportebefore taxes above net income from continuing operations are the unusuor infrequent items.C.A change in useful life of fixeasset reportethrough retrospective application. A change in accounting estimate is haneprospectively.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？Ascontinueoperations是net of tax而且below net income，这个说法是正确的 Bunusuor 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。看完一遍完整FSA视频后有点忘了。这种级别的知识点是通过多做题熟悉呢还是值得回去重看视频？求教

2024-10-25 06:21 1 · 回答

NO.PZ2016012102000036 问题如下 Whiof the following statements is least accurate? A.The nonrecurring items thare reportenet of taxes below net income from continuing operations are the scontinueoperations. B.The nonrecurring items thare reportebefore taxes above net income from continuing operations are the unusuor infrequent items. C.A change in useful life of fixeasset reportethrough retrospective application. A change in accounting estimate is haneprospectively.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？Ascontinueoperations是net of tax而且before net income，这个说法是正确的 Bunusuor 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。求助

2023-07-06 15:43 1 · 回答

NO.PZ2016012102000036问题如下 Whiof the following statements is least accurate?A.The nonrecurring items thare reportenet of taxes below net income from continuing operations are the scontinueoperations. B.The nonrecurring items thare reportebefore taxes above net income from continuing operations are the unusuor infrequent items.C.A change in useful life of fixeasset reportethrough retrospective application. A change in accounting estimate is haneprospectively.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？Ascontinueoperations是net of tax而且before net income，这个说法是正确的 Bunusuor 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。 a里说below net income，不是在net income之后的意思吗？

2023-01-26 17:05 1 · 回答

NO.PZ2016012102000036问题如下Whiof the following statements is least accurate?A.The nonrecurring items thare reportenet of taxes below net income from continuing operations are the scontinueoperations. B.The nonrecurring items thare reportebefore taxes above net income from continuing operations are the unusuor infrequent items.C.A change in useful life of fixeasset reportethrough retrospective application. A change in accounting estimate is haneprospectively.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？Ascontinueoperations是net of tax而且before net income，这个说法是正确的 Bunusuor 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scontinueitem分别在税前和税后列示的逻辑是？

2023-01-25 00:11 1 · 回答

NO.PZ2016012102000036 问题如下 Whiof the following statements is least accurate? A.The nonrecurring items thare reportenet of taxes below net income from continuing operations are the scontinueoperations. B.The nonrecurring items thare reportebefore taxes above net income from continuing operations are the unusuor infrequent items. C.A change in useful life of fixeasset reportethrough retrospective application. A change in accounting estimate is haneprospectively.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？Ascontinueoperations是net of tax而且before net income，这个说法是正确的 Bunusuor 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。请问答案解析里“scontinueoperations是net of tax而且before net income，这个说法是正确的” 这句话scontinueoperations是net of tax是列示在除去税之后的。但跟后面的before net income不是相冲突了吗？这句话的意思不是列在税前的意思吗

2023-01-06 09:13 1 · 回答

问一道题：NO.PZ2016012102000036

1 个答案

1

2

479

相关问题