When a company discontinues and disposes of an operation，the action is considered：（ ）.

When a company discontinues and disposes of an operation，the action is considered：（ ）.
A：a cumulative effect of a change in an accounting principle
B：a prior period adjustment
C：an extraordinary item
D：separately and shown net of taxes on the income statement
C
题目意为“当公司停止并处置某项业务时，该行动将被视为______。”选项A意为“会计原则调整的累积效应”；选项B意为“前期损益调整”；选项C意为“非经常项目，特殊项目”；选项D意为“损益表中显示的税后净额”，故选C。
综合知识     discontinues     considered     operation     disposes     company