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Darlmao · 2018年04月15日

问一道题:NO.PZ2017102901000023 [ CFA I ]

请问B选项的解释是不是available-for-sale问题如下图:

选项:

A.

B.

C.

解释:

1 个答案

竹子 · 2018年04月16日

B选项说的是trading securities的unrealized gain ,它是记入I.S里的,如果是AFS才记入OCI

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