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.
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？
A选项：discontinued operations是net of tax而且before net income，这个说法是正确的
B选项：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
C选项错误：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和B中的above和below具体是什么意思。A和B完整的，详细的翻译一下。
