emma爱地球 · 2024年05月26日
NO.PZ2023020602000031
问题如下：
The following information for the current year is available for a company that prepares its financial statements in accordance with US GAAP.
The company's operating profit (in thousands) is
closest to:
选项：
A.$2,050.00
B.$2,300.00
C.$1,850.00
解释：
解析
我刚刚听了对应章节的基础班的课，好像没有看到这个知识点？Reconstructing expense
NO.PZ2023020602000031问题如下 The following information for the current yeis available for a company thprepares its financistatements in accornwith US GAAP.The company's operating profit (in thousan) isclosest to: A.$2,050.00B.$2,300.00C.$1,850.00 解析 如果是IFRS准则下，重组费用还需要扣除吗？
NO.PZ2023020602000031 问题如下 The following information for the current yeis available for a company thprepares its financistatements in accornwith US GAAP.The company's operating profit (in thousan) isclosest to: A.$2,050.00 B.$2,300.00 C.$1,850.00 解析 这个题的考点就是operating profit/income 包含了哪些对吧，除了revenue - COGS - SGA（other operation），就是要区分有一些课目，是不是被包含在other operating income里面的。然后像这些unusuitems 或者是scontinueoperations 不管在哪个准则下面 都是要单独列出来的对吗。
NO.PZ2023020602000031 问题如下 The following information for the current yeis available for a company thprepares its financistatements in accornwith US GAAP.The company's operating profit (in thousan) isclosest to: A.$2,050.00 B.$2,300.00 C.$1,850.00 解析 interest paiUS.GAAP下不是属于CFO的流出吗
NO.PZ2023020602000031问题如下 The following information for the current yeis available for a company thprepares its financistatements in accornwith US GAAP.The company's operating profit (in thousan) isclosest to: A.$2,050.00B.$2,300.00C.$1,850.00 解析 我理解重组费用虽然是非经常性经营活动，但是不管在任何准则下都需要在operating 之前扣除
