相信你在CFA备考路上定能见光明!

生活一旦忙起来，什么情绪也没时间表达了。难过的时候被子一蒙就睡觉，醒来还是继续往前走。学习CFA也是这样，遇到问题解决问题，相信你在CFA备考路上定能见光明

今天小编带来了财务报表分析的考试题，要知道CFA财报知识点在科目中的占比是比较大的，也是比较难啃的知识点，只有每天一小步，什么都不是问题！

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. 

 这道题中的核心词汇是什么呢？在备考CFA考试中词汇的掌握也是很重要的，也许就是其中的一个词汇不清楚导致这个题无法理解！看看这道财报考题是如何的！

【核心词汇】

transaction：交易，是指投资人买卖证券的行为。