NO.PZ2016012102000205
问题如下：
The following is the balance sheet of Theta Company with selected data at the end of the year:
The investment in Gama Company cost $130,000 and is classified as FVOCI. At the end of the year, Theta Company's total owners' equity is closest to:
选项：
A.
$1,500,000.
B.
$1,503,000.
C.
$1,894,000.
解释：
B is correct.
Total stockholders' equity consists of common stock of $560,000, preferred stock of $126,000, retained earnings of $782,000, and accumulated other comprehensive income of $35,000, for a total of $1,503,000.
Total stockholders' equity = common stock of $560,000 + preferred stock of $126,000 + retained earnings of $782,000 + accumulated OCI of $35,000 = $1,503,000
考点：计入OCI的项目
股东权益总额包括 $ 560,000的普通股、$ 126,000的优先股、$ 782,000的留存收益 和 $ 35,000的累计其他综合收益，总计$ 1,503,000。
FVOCI的未实现损益已经计入累计OCI中，不用再次计算。
递延所得税，由于retained earnings是由每期的NI累积出来的，NI是税后的金额，是净利润了，不受到tax的影响。所以这道题的tax是混淆条件。
老师，我想问下由解答可知，公司持有股票价值和优先股价值是不计在retained earning里面，UNrealized gain 的两万已经记在了oci里面，但是买gemma公司股份的13万的成本应该记在哪里呢？讲义上reading19 example1里面，购买security的成本100million是记在equity里的paid incapital一项的。那么如果这里的13万的成本记在paid in capital的话，那么答案应该再加13万，因为paid in capital不属于retained earning。如果13万的成本不是记在paid in capital，那能否请你说明这里的13万和讲义中example 1中的100million的购买成本有何区别？
