NO.PZ2016012102000041
问题如下：
Which of the following transactions will be reported in owners' equity?
选项：
A.Available-for-sale securities's unrealized gain and loss.
B.Available-for-sale securities's interest income.
C.Held-to-maturity securities's interest income.
解释：
A is correct.
考点：计入OCI的4+1
题目问：计入所有者权益科目的交易是？
A选项：可供出售金融资产的未实现损益（Available-for-sale securities's unrealized gain and loss）计入所有者权益（其他综合收益 OCI）
B选项：可供出售金融资产分派的股息（Available-for-sale securities's dividends）计入当期利润表(利息收益)
C选项：持有至到期投资的利息收入（Held-to-maturity securities's interest income）计入当期利润表(利息收益)
计入所有者权益的交易我的理解是可以影响所有者权益，所以这三项都会影响所有者权益的变动啊
