单选题 Pinto Corporation is an automobile manufacturer located in North America. Pinto owns a 5 percent interest in one of its suppliers, Continental Supply Company. Each year, Pinto receives a cash dividend from Continental. Pinto' s engine supplier, National Supply Company, recently increased prices on goods sold to all customers due to higher labor costs. Should Pinto report the dividends received from Continental and the price increase from National as an operating or non-operating component on its year-end income statement? Dividends received Price increase ①A. Nonoperating Nonoperating ②B. Operating Operating ③C. Nonoperating Operating A.①B.②C.③
【正确答案】 C
【答案解析】Since Pinto is a nonfinancial firm, dividends received would be considered a nonoperating component. An increase in cost of goods sold would be considered a part of normal operations.