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🌊Yuri🌊 · 2023年01月06日

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。

请问答案解析里“discontinued operations是net of tax而且before net income,这个说法是正确的” 这句话discontinued operations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

1 个答案

王园圆_品职助教 · 2023年01月06日

嗨,努力学习的PZer你好:


同学你好,请看以下讲义截图黄色框框部分

A选项的意思是:在net income from continuing operations(黄色框框第一行)下面展示的是discontinued operations(黄色框框第二行)——下图的黄框确实就是这么展示的,所以A选项说法是正确的

然后题目的中文解析是说:discontinued operations是net of tax(这里对应黄色框框第二行)而且before net income(这里对应的是黄色框框下面的Net Income->The bottom line)所以和截图中的体现也是一致的,这个说法本身也是正确的

这里的中文解析的角度和A选项的说法有一点不同,所以导致同学可以理解上有一些困难。同学再看下助教这里的解释就好

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努力的时光都是限量版,加油!

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