题干：由于使用寿命和工厂资产的残值不精确的估计，完全折旧的资产是在出售时获得利得。该利得应报告
A.在损益表的其他收入及收益部分。
B.损益表销售收入的一部分。
C.在损益表的非常项目部分。
D.留存收益的报表中以前各期折旧的调整
考点：Ethics for the Organization and Basic Financial Statements-Statement of Income and Statement of Retained Earnings
关键词：gain
解题思路：出售固定资产利得是营业外支出。披露在其他收益部分
Answer (A) is correct . Gains are increases in equity from peripheral or incidental transactions. Thus, the gain on the sale of an asset is not an operating item and should be classified in a multiple-step income statement in the other revenues and gains section.
Answer (B) is incorrect because The asset sold was not stock in trade and the sale of plant assets does not constitute the entity’s major or central operations, so the proceeds should not be classified as sales revenue.
Answer (C) is incorrect because The transaction does not meet the criteria of an extraordinary item (unusual in nature and infrequent in occurrence in the environment in which the entity operates).
Answer (D) is incorrect because The transaction is not a prior-period adjustment. It is not the correction of an error in the financial statements of a prior period.
