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When a company discontinues and disposes
When a company discontinues and disposes
admin
2022-08-02
17
问题
When a company discontinues and disposes of an operation,the action is considered:( ).A.a cumulative effect of a change in an accounting principleB.a prior period adjustmentC.an extraordinary itemD.separately and shown net of taxes on the income statement
选项
A.a cumulative effect of a change in an accounting principle
B.a prior period adjustment
C.an extraordinary item
D.separately and shown net of taxes on the income statement
答案
C
解析
题目意为“当公司停止并处置某项业务时,该行动将被视为______。”选项A意为“会计原则调整的累积效应”;选项B意为“前期损益调整”;选项C意为“非经常项目,特殊项目”;选项D意为“损益表中显示的税后净额”,故选C。
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