wowo · 2024年09月28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
operating revenue就是减去operating cost之后的吧
王园圆_品职助教 · 2024年09月29日
同学你好，请看以下讲义截图黄色部分，重组费用也是属于正常经营活动产生的费用之一的，所以也是属于operating profit之前需要扣除的经营性费用中的一员哦
你的这个问题“operating revenue就是减去operating cost之后的吧”是想问operating profit就是operating revenue减去operating cost之后的值吧？是的，你可以把operating profit大概理解成是EBIT（虽然不是100%精确，但是一级财务可以近似这样理解），也就是凡是interest和tax之前的收入和费用（并且除了discontinued operations的收入和费用），大概率都是需要加上或减去从而才能计算实际的operating profit的
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
