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CFApipa · 2022年08月17日

老师可以举例trading和afs吗?

  1. CFA I
  2. FRA

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.

老师可以举例trading和afs吗?

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1 个答案

Kiko_品职助教 · 2022年08月18日

嗨，从没放弃的小努力你好：


trading security是以卖掉赚取差价为目的的，最多的就是股票。

AFS以赚取期间现金流和卖掉为目的的，这个常见的是债券。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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