请教一道FSA about continuing operations

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<p>Which of the following transactions would most likey be reported below income from continuing operations,net of tax?</p><p>A. Gain or loss from the sale of equipment used in a firm's manufacturing operation.</p><p>D. The operating income of a physically and operationally distinct division that is currently for sale,but not yet sold.</p><p>除了选项外，能否用中文给我讲解一下the difference between discontinuing operations and continuing operation.Thx a lot!!</p>

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关键词：continuing Operations operation ration ATION Operations FSA continuing

我个人意见是选A。因为这道题的主要意思是判断持续经营和非持续经营。卖设备的收入或损失显然是非正常经营收入也不是可持续收入；另外一个收入明显是正常经营收入，虽然是想卖，但是在没卖掉之前都是属于正常和可持续经营业务范围。因此，我个人意见是选A。