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？
