生活一旦忙起來(lái)，什么情緒也沒時(shí)間表達(dá)了。難過(guò)的時(shí)候被子一蒙就睡覺，醒來(lái)還是繼續(xù)往前走。學(xué)習(xí)CFA也是這樣，遇到問題解決問題，相信你在CFA備考路上定能見光明!
今天小編帶來(lái)了財(cái)務(wù)報(bào)表分析的考試題，要知道CFA財(cái)報(bào)知識(shí)點(diǎn)在科目中的占比是比較大的，也是比較難啃的知識(shí)點(diǎn)，只有每天一小步，什么都不是問題！
Which of the following transactions would most likely be reported below income from continuing operations, net of tax?
A Gain or loss from the sale of equipment used in a firm’s manufacturing operation.
B A change from the accelerated method of depreciation to the straight-line method.
C The operating income of a physically and operationally distinct division that is currently for sale, but not yet sold.
【答案以及解析】C A physically and operationally distinct division that is currently for sale is treated as a discontinued operation. The income from the division is reported net of tax below income from continuing operations. Changing a depreciation method is a change ofaccounting principle, which is applied retrospectively and will change operating income.
這道題中的核心詞匯是什么呢？在備考CFA考試中詞匯的掌握也是很重要的，也許就是其中的一個(gè)詞匯不清楚導(dǎo)致這個(gè)題無(wú)法理解！看看這道財(cái)報(bào)考題是如何的！
【核心詞匯】
transaction：交易，是指投資人買賣證券的行為。
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