NO.PZ2023020602000030
问题如下：
Which of the following transactions would most likely be reported below income from continuing operations, net of tax?
选项：
A.Gain or loss from the sale of equipment used in a firm's manufacturing operation.
B.A change from the accelerated method of depreciation to the straight-line method.
C.The operating income of a physically and operationally distinct division that is currently for sale, but not yet sold.
解释：
A physically and operationally distinct division that is currently for sale is treated as a discontinued operation. The income from the division is reported net of tax below income from continuing operations. Changing a depreciation method is a change of accounting principle, which is applied retrospectively and will change operating income.为什么是discontinue的，题干说的是continue opertion
