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    Question

    Which of the following items is included in operating

    profit?
    A Interest income from investments (non-operating) Correct Answer Incorrect Answer
    B Revenue from main operations and normal operating expenses Correct Answer Incorrect Answer
    C Gain on sale of fixed asset (non-operating) Correct Answer Incorrect Answer
    D Prior period adjustments Correct Answer Incorrect Answer

    Solution

    Operating profit is derived from the core business operations of a company, which includes revenue from main operations minus the associated operating expenses.

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