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zzzz不歪 · 2023年08月21日

below continuing operations 是什么意思

NO.PZ2019120301000049

问题如下:

Question Under US GAAP, for reporting periods after 15 December 2016, 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 2016 are shown as part of a company’s continuing operations but are presented separately.

是属于的意思吗,如果是,a不就也对了

1 个答案

王园圆_品职助教 · 2023年08月21日

同学你好,不是,below在这里就是指物理位置上的“位于某项目的下方”

请参考以下讲义截图黄色部分。below的部分是指discontinued operation income