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。學習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。