问题如下：
For a firm in the manufacturing industry, which of the following is least likely to be a nonoperating transaction?
选项：
A. Dividends collected from available-for-sale securities.
B. share contribution from associate.
C. Accruing bad debt expense from goods sold on credit.
解释：
C is correct.
For a manufacturing firm, bad debt expense is an operating expense.
请问C答案，计提坏账准备其实并未涉及现金流，所以间接法里面计算operating CF也要加回来，这里选C的理由不能明白，而对于A来说，讲义里明确提到是归入operating的，并没有说哪些情况不能归入，这里却说不是operating，麻烦把例外情况都告诉我们一下吧，以防实际考试时碰到会晕菜
