问题
单项选择题
An analyst does research about the income statement of a manufacturing company. Which of the following is least likely deducted from gross profit to calculate operating income for the manufacturing company（）
A. Interest expense.
B. Depreciation expense.
C. Research and development cost.
答案
参考答案：A
解析：
毛利润(gross profit)减去销货费用及折旧，可得到经营性利润(operating profit)，研究和开发成本包含在销货费用中。