单选题 Which of the following statements is least likely considered to be a nonoperating transaction expense from the perspective of a manufacturing firm?

A、 Interests expense on subordinated debentures.
B、 Accruing bad debt expense for goods sold on credit.
C、 Dividends received from available-for-sale securities.

【正确答案】 B

【答案解析】[解析] 在损益表中，营业性交易和非营业性交易往往分别加以记录。对于非金融厂商来讲，非营业交易有可能源自投资收益，也有可能源自融资费用。例如，一家非金融厂商有可能通过对其他厂商的投资而获得股息和利息。因此，选项A、C不正确。商品赊销的应计坏账费用属于营业交易费用，因而选项B正确。