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  3. The primary purpose of showing special types of events separately in the income

The primary purpose of showing special types of events separately in the income

游客2025-06-21  35
问题 The primary purpose of showing special types of events separately in the income statement is to
选项 A、increase earnings per share
B、minimize the income taxes paid on the results of ongoing operations
C、prevent unusual losses from recurring
D、assist users of the income statement in evaluating the profitability of normal, ongoing operations
答案 D
解析 答案为D项。在损益表中将特殊事件单独列出的目的在于使报表使用者能对企业正常经营活动的获利能力(profitability)作出客观评价。故本题选D项。
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