NO.PZ2019120301000046
问题如下：
Question Non-operating items reported on the income statement:选项：
A.include interest expense and interest revenue for non-financial service firms. B.are shown as either financing or investing items on the cash flow statement. C.are required to be reported as separate entries.解释：
SolutionA is correct. Non-financial service companies disclose interest received, dividends, or profits from the sale of securities held as investments as non-operating items. Interest expense is also disclosed as a non-operating item.
B is incorrect because the characterization of certain non-operating items on the income statement is not necessarily consistent with their classification on the statement of cash flows. Some items will be shown as either investing or financing activities, but others may be classified as operating.
C is incorrect because non-operating items such as investing or financing activities (e.g., interest expense and interest income) may be reported on a net basis with the components disclosed separately in the notes.
C选项为什么不对呢？不就是要求seperately report吗？
