?CFA一級財(cái)務(wù)報(bào)表分析Nonrecurring item是什么意思？在考試總出這樣的知識(shí)嗎？考試題有嗎？

Which of the following statements about nonrecurring items is?least accurate?

A ?Discontinued operations are reported net of taxes at the bottom of the income statement before net income.

B ?Unusual or infrequent items are reported before taxes above net income from continuing operations.

C ?A change in accounting principle is reported in the income statement net of taxes after extraordinary items and before net income.

不管是小知識(shí)點(diǎn)，只要CFA考試教材中有的知識(shí)點(diǎn)都是可以考的，也會(huì)出現(xiàn)在CFA考試題中的，那這道考題的答案如何呢？小編給你說說！

【答案及解析】C???A change in accounting principle requires retrospective application; that is, all prior?period financial statements currently presented are restated to reflect the change.

【核心詞匯】：Nonrecurring item：不可再生項(xiàng)目

是指未來將終止經(jīng)營的項(xiàng)目。其收益不應(yīng)包含在公司可持續(xù)收益一中。

備考階段CFA考試需要大量的刷題，那你有CFA題庫沒？如果沒有的話，干嘛不到CFA題庫看看呢？這邊有CFA題庫，不管是CFA一級還是三級的！