开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

Victoriazhang · 2021年09月12日

可以详细讲解下么

NO.PZ2016012102000036

问题如下:

Which of the following statements is least accurate?

选项:

A.

The nonrecurring items that are reported net of taxes below net income from continuing operations are the discontinued operations.

B.

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

C.

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

解释:

A change in accounting estimate is handled prospectively.

没有听懂这道题

2 个答案

Kiko_品职助教 · 2022年04月02日

嗨,从没放弃的小努力你好:


①感谢同学的指正,原版书中unusual or infrequent items中对应的是special items,在IFRS下也叫“Other operating Income”,但是这两者没有特别严格规定,所以我们也不用严格的做区分。红框部分,interest expense(revenue)指的是投资获得的收益,other income(expense)指的是非正常收益支出,例如政府补贴。

②这个表格跟书中另外一个简化的表格是原版书上列示的两个表格,没有严格的区分美国准则就一定是这个格式,国际准则就是另一个,只是通常用哪个而已两者实际可以互换。所以A和B在IFRS下也都是一样的。

----------------------------------------------
就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

Kiko_品职助教 · 2021年09月13日

嗨,从没放弃的小努力你好:


A说的是discountnued operations作为一个nonrecurring 的项目,他是在税后NI from continuing operations之后列示的。正确

B说的是unusal or infrequent items, 这个是在税前列示的,在NI from continuing operations之前。(讲义截图红色虚线框起来的部分)正确

C说固定资产使用寿命的改变需要追溯调整。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。错误。答案选C

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

mayduke · 2022年04月01日

①unusual or infrequent items不仅指红框里面的部分 红框上面的special items也包括在内吧?②A和B表述的好像都是USGAAP的情况 若在IFRS下的话应该在I/S哪个位置呢?

  • 2

    回答
  • 1

    关注
  • 471

    浏览
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