也要谢谢lz，也就是因为lz问了一句，我才专门去查了教材，把income项目的分类理清了，把总结的分类贴出来吧：

Operation	Continuing	Ordinary gain/loss gain/loss of asset disposal(非部门级别) Unusual or Infrequent items
	discontinued	Gain/loss from sale business part (Net of tax)
Non operation		Extraordinary items Interest/dividends of non financial firms Profits from sales of investment securities Income tax expense(GAAP和IFRS有不同)

啊，弄疏忽了，谢谢指出:）

以下是引用FOXRAIN在2009-6-4 0:44:00的发言：

也要谢谢lz，也就是因为lz问了一句，我才专门去查了教材，把income项目的分类理清了，把总结的分类贴出来吧：

Operation

Continuing

Ordinary gain/loss

gain/loss of asset disposal(非部门级别)

Unusual or Infrequent items

discontinued

Gain/loss from sale business part (Net of tax)

Non operation

Extraordinary items

Interest/dividends of non financial firms

Profits from sales of investment securities

Income tax expense(GAAP和IFRS有不同)

谢谢了,做题目时有些问题不理解也没人可以问,结果留了好多盲点..

谢谢了,non cash的都有什么呢?翻书没找到...不记得在哪部分了

disposal of fixed assets 是偶然项目，属于经营项目；利息费用在income statement里是融资项目。

在现金流里disposal of fixed assets是CFI，interest expense 收支，在考试里面是CFO

[此贴子已经被作者于2009-6-4 17:54:41编辑过]