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请教一道FSA

Which of the following transactions would most likey be reported below income from continuing operations,net of tax?

A. Gain or loss from the sale of equipment used in a firm's manufacturing operation.

D. The operating income of a physically and operationally distinct division that is currently for sale,but not yet sold.

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!!

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