損益表疑問 - 會計

kieso 有一題 答案給

Sales revenue................................... €310,000
Cost of goods sole ................................140,000
Gross profit ..................................... 170,000
selling and administrative expenses ..... ......... 50,000
120,000
Other income and expense
Gain on sale of plant assets ..................... 30,000
Income from operations.......................... 150,000
Interest expense .............................. 6,000
Income from continuing operations ................ 144,000
Loss on discontinued operations................... (12,000)
Net income................................. 132,000

然後老師給的答案：　
Sales revenue................................... €310,000
Cost of goods sole ................................140,000
Gross profit ..................................... 170,000
Selling and administrative expenses ..... ......... 50,000
Income from operations 120,000
Other income and expense
Gain on sale of plant assets ..................... 30,000
Interest expense .............................. 6,000
Income from continuing operations ................ 144,000


老師說解答有錯。看起來是差在Income from operations　那裡
所以才會對損益表順序如此疑惑，不知正解是?
想再問為何解答的Interest expense不寫在Other income and expense裡面？
不能算在裡面嗎？　　
懇請解答，感激不盡。

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