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AHC · 2023年01月13日

此题没有背景信息。

NO.PZ2019120301000049

问题如下:

Question Under US GAAP, for reporting periods after 15 December 2015, unusual or infrequent items are shown on the income statement separately:

选项:

A.below continuing operations.

B.below discontinued operations.

C.as part of continuing operations.

解释:

Solution

C is correct. Under US GAAP, material items that are unusual or infrequent and that are both as of reporting periods beginning after 15 December 2015 are shown as part of a company’s continuing operations but are presented separately.

A is incorrect because, under US GAAP, unusual or infrequent items are not shown below continuing operations; rather, they are shown as part of a company’s continuing operations but are presented separately.

B is incorrect because, under US GAAP, unusual or infrequent items are not shown below discontinued operations; rather, they are shown as part of a company’s continuing operations but are presented separately.

不清楚2015.12.15以后发生了什么

2 个答案
已采纳答案

lynn_品职助教 · 2023年01月15日

嗨,从没放弃的小努力你好:


其实和 15 December 2015日期没关联,这个日期只是干扰项,考察的知识点是unusual or infrequent items 是放在持续性经营一起但单独列支。

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胡昊东🇨🇳 · 2023年04月19日

关闭某条核心业务线与资产重组或者出售重大资产一样吗?哪个是continue,哪个是discontinue?

lynn_品职助教 · 2023年04月19日

嗨,爱思考的PZer你好:


关闭某条核心业务线与资产重组或者出售重大资产一样吗?


同学想一想我们日常正常生产会每天关停业务线吗?并不会,所以这些都是不常规的,但是有区别。


discontinued operations指的是企业已被处置或被划归为持有待售的,在经营和编制财务报表时需要单独与企业的其它活动分开列式的部分,


比如企业要处置一条生产线,在完全处置掉之前生产线还能产生收入,这部分收入不能与企业的其它正常收入放在一起,而是应该单独放在net income form discontinuing operations之后,披露税后净额。


不过,出售资产G/L from disposal of an asset是unusual or infrequent items,属于continuing operations。


G/L from disposal of an asset和discontinued operations不是一个概念,


前者指的是出售的固定资产得到的收入可能会高于或低于其账面价值,从而产生的gain/loss,


比如一个账面价值100万的固定资产,以50万的价格出售,那么就会产生50万的loss,这个loss就属于unusual or infrequent items。


如果这个固定资产从决定处置到最终处置掉之间还在产生收入,这个收入属于discontinued operations。

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