生活一旦忙起來，什么情緒也沒時間表達了。難過的時候被子一蒙就睡覺，醒來還是繼續(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!
今天小編帶來了財務(wù)報表分析的考試題，要知道CFA財報知識點在科目中的占比是比較大的，也是比較難啃的知識點，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詞匯不清楚導(dǎo)致這個題無法理解！看看這道財報考題是如何的！
【核心詞匯】
transaction：交易，是指投資人買賣證券的行為。
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