郑同学2020-02-15 12:21:36
Which of the following statements about nonrecurring items is least accurate? A. Discontinued operations are reported net of taxes at the bottom of the income statement before net income. B. Unusual or infrequent items are reported before taxes above net income from continuing operations. C. A change in accounting principle is reported in the income statement net of taxes after extraordinary items and before net income. 老师,这个题怎么理解?
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吴慧敏2020-02-15 13:53:47
下列哪个说法最不正确?
A、如下图所示,蓝色框中的NI from continuing operations是线(the line),红色框中的两个项目是线下的项目,其中Discontinued operations是税后的。
再来看答案的描述,【reported net of taxes】这个描述是对的,确实是税后的项目。【 at the bottom of the income statement before net income.】在利润表的底部,NI之前,这个描述也是对的,因此A选项是正确的。
B选项自己从图片中找一下对应的科目,能直观的找到答案
C选项,改变accounting principle是要对以前的数据进行追溯的,和AB选项B起来,C的描述最不正确
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