NO.PZ2017102901000023
问题如下：
When preparing an income statement, which of the following items would most likely be classified as other comprehensive income?
选项：
A.
A foreign currency translation adjustment
B.
An unrealized gain on a security held for trading purposes
C.
A realized gain on a derivative contract not accounted for as a hedge
解释：
A is correct.
Other comprehensive income includes items that affect shareholders’ equity but are not reflected in the company’s income statement. In consolidating the financial statements of foreign subsidiaries, the effects of translating the subsidiaries’ balance sheet assets and liabilities at current exchange rates are included as other comprehensive income.
htm在b/s里面 是都放在资产项然后用现金当做备减项吗？ 因為放不了oci也不合適放is，如果要平衡，是否只能在asset裡面做平衡？
