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)
interest income 不是也会通过损益表进入所有者权益么?