开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

王秋宇 · 2022年10月03日

A和C错的太明显

NO.PZ2016012101000078

问题如下:

For financial assets classified as trading securities, how are unrealized gains and losses reflected in shareholders’ equity?

选项:

A.

They are not recognized.

B.

They flow through income into retained earnings.

C.

They are a component of accumulated other comprehensive income.

解释:

B  is correct.

For financial assets classified as trading securities, unrealized gains and losses are reported on the income statement and flow to shareholders’ equity as part of retained earnings.

解析:对于trading securities,因为就是为了赚取价格上涨而购买的金融资产,随时有可能卖出,所以unrealized gains/losses是报告在I/S中的,所以选B。对于available for sale,unrealized gains/losses是确认在OCI里的。对于held to maturity资产,不按fair value调整,所以不确认unrealized gains/losses。

但是B表述也有问题吧。获利不应该计入当期损益吗?但是选项中表述的是retained earnings,是留存收益的意思吧?

1 个答案
已采纳答案

Kiko_品职助教 · 2022年10月05日

嗨,努力学习的PZer你好:


B的表述是没有问题的。他的意思是通过当期损益进入到留存收益里。through…into…

----------------------------------------------
就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

  • 1

    回答
  • 0

    关注
  • 177

    浏览
相关问题

NO.PZ2016012101000078问题如下For financiassets classifietrang securities, how are unrealizegains anlosses reflectein shareholrs’ equity?A.They are not recognizeB.They flow through income into retaineearnings.C.They are a component of accumulateother comprehensive income.is correct.For financiassets classifietrang securities, unrealizegains anlosses are reporteon the income statement anflow to shareholrs’ equity part of retaineearnings.解析对于trang securities,因为就是为了赚取价格上涨而购买的金融资产,随时有可能卖出,所以unrealizegains/losses是报告在I/S中的,所以选B。对于available for sale,unrealizegains/losses是确认在OCI里的。对于helto maturity资产,不按fair value调整,所以不确认unrealizegains/losses。Trang security 和AFS的区别是?

2022-11-07 12:36 1 · 回答

NO.PZ2016012101000078 问题如下 For financiassets classifietrang securities, how are unrealizegains anlosses reflectein shareholrs’ equity? A.They are not recognize B.They flow through income into retaineearnings. C.They are a component of accumulateother comprehensive income. is correct.For financiassets classifietrang securities, unrealizegains anlosses are reporteon the income statement anflow to shareholrs’ equity part of retaineearnings.解析对于trang securities,因为就是为了赚取价格上涨而购买的金融资产,随时有可能卖出,所以unrealizegains/losses是报告在I/S中的,所以选B。对于available for sale,unrealizegains/losses是确认在OCI里的。对于helto maturity资产,不按fair value调整,所以不确认unrealizegains/losses。 前面有道O的题目似乎出错了

2022-11-06 11:37 1 · 回答

    请问为什么不是OCI,谢谢

2018-05-05 10:34 3 · 回答