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若然 · 2023年01月25日

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?

1 个答案

王园圆_品职助教 · 2023年01月25日

嗨,从没放弃的小努力你好:


同学你好,照你的思路的话,本题ABC三个选项应该都正确了哦

所以题目考察的肯定不是ABC选项的最终去向,而是考察的OCI包含哪些项目这个知识点(OCI是直接属于所有者权益变动表的一项,不像B C 选项,需要通过I/S表最终间接的,通过retained earnings 进入所有者权益),请看以下讲义截图

蓝色部分——本题选项中只有available for sale的unrealized gain and loss是直接计入OCI的,所以选A

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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