NO.PZ2019120301000066
问题如下：
Question
During the year, the following events occurred:
At the beginning of the year, a company had total shareholders’ equity consisting of ¥200 million in common share capital and ¥50 million in retained earnings.
The total shareholders’ equity (in ¥ millions) at the end of the year is closest to:
选项：
A.276 B.279 C.282解释：
Solution
A is correct.
B is incorrect. It does not deduct the unrealized loss on investments carried at fair value through other comprehensive income, assuming it is already in net income: 200 – 6 + 85 = 279.
C is incorrect. It does not deduct the treasury shares: 200 + 85 – 3 = 282.
如题
