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

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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：

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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问一道题：NO.PZ2016012102000036

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