经典题R21 I/S
第1.4题
Which of the following transactions would most likely be reported below income from continuing operations, net of tax?
A. Gain or loss from the sale of equipment used in a firm’s manufacturing operations.
B. A change from the accelerated method of depreciation to the straight-line method.
C. The operations income of a physically and operationally distinct division that is currently for sale, but not yet sold.
请问本题中的below是指在continuing operations科目下，还是说在I/S列式时，写在continuing operations的下面？
不理解:
1.“决定处置到真正处置期间的资产产生的G/L”属于discontinued operations ,为什么这里会包含在continuing operations中?
2.continuing operations不是一般都是pretax basis吗？
谢谢
