Board logo

标题: 请教一道FSA [打印本页]

作者: xiaoting    时间: 2008-2-27 10:22     标题: 请教一道FSA

Which of the following transactions would most likey 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 operation.

D. The operating income of a physically and operationally distinct division that is currently for sale,but not yet sold.

除了选项外,能否用中文给我讲解一下the difference between discontinuing operations and continuing operation.Thx a lot!!


作者: leyang    时间: 2008-2-27 16:17

A?

我想一个是正常运作的的收入和费用 一个是停止运作或liquidation时候产生的收入和费用

B 选项 虽然currently for sale 但是physically and operationally distinct 所以应该在income statement 里 above line``






欢迎光临 FRM论坛 (http://frmspace.com/) Powered by Discuz! 7.2