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醉清风 · 2023年03月04日

available for sales 是持有目的不太明确的股票或者债券,可以赚利息也可以赚差价

NO.PZ2016012101000080

问题如下:

For financial assets classified as held to maturity, how are unrealized gains and losses reflected in shareholders’ equity?

选项:

A.

They are not recognized.

B.

They flow through retained earnings.

C.

They are a component of accumulated other comprehensive income.

解释:

A  is correct.

Financial assets classified as held to maturity are measured at amortised cost. Gains and losses are recognized only when realized.

解析:对于held to maturity资产,不按fair value调整,所以不确认unrealized gains/losses。对于available for sale资产,unrealized gains/losses是通过OCI确认在equity中。对于trading securities,unrealized gains/losses报告在I/S中。

available for sales 是持有目的不太明确的股票或者债券,可以赚利息也可以赚差价

这句话理解就是这道理因为不确定是股票还是债券 所以无法确认意思吗?

1 个答案

王园圆_品职助教 · 2023年03月04日

嗨,从没放弃的小努力你好:


同学你好,这道题是问的held to maturity证券的相关问题,你说的这句话“available for sales 是持有目的不太明确的股票或者债券,可以赚利息也可以赚差价“来源是哪里呢?

助教也不太理解你的问题”这句话理解就是这道理因为不确定是股票还是债券 所以无法确认意思吗?“请问是无法确认什么?

麻烦你稍微再解释一下你的问题想要的是什么还有问题的出处,这样助教会更容易有针对性地给出回答哦

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NO.PZ2016012101000080问题如下For financiassets classifiehelto maturity, how are unrealizegains anlosses reflectein shareholrs’ equity?A.They are not recognizeB.They flow through retaineearnings.C.They are a component of accumulateother comprehensive income.is correct.Financiassets classifiehelto maturity are measureamortisecost. Gains anlosses are recognizeonly when realize解析对于helto maturity资产,不按fair value调整,所以不确认unrealizegains/losses。对于available for sale资产,unrealizegains/losses是通过OCI确认在equity中。对于trang securities,unrealizegains/losses报告在I/S中。这一章感觉有点抽象不好记,脑子里无法清楚记忆B/S和I/S的结构,我应该怎么办?

2023-01-22 12:54 1 · 回答

NO.PZ2016012101000080问题如下For financiassets classifiehelto maturity, how are unrealizegains anlosses reflectein shareholrs’ equity?A.They are not recognizeB.They flow through retaineearnings.C.They are a component of accumulateother comprehensive income.is correct.Financiassets classifiehelto maturity are measureamortisecost. Gains anlosses are recognizeonly when realize解析对于helto maturity资产,不按fair value调整,所以不确认unrealizegains/losses。对于available for sale资产,unrealizegains/losses是通过OCI确认在equity中。对于trang securities,unrealizegains/losses报告在I/S中。unrealizegain anloss在B/S上怎么记账的呢,记在哪边,跟fair value的变动调平时B/S上左右是怎么写的呢?可以举例吗

2022-04-11 22:49 1 · 回答

They flow through retaineearnings. They are a component of accumulateother comprehensive income. A  is correct. Financiassets classifiehelto maturity are measureamortisecost. Gains anlosses are recognizeonly when realize 解析对于helto maturity资产,不按fair value调整,所以不确认unrealizegains/losses。对于available for sale资产,unrealizegains/losses是通过OCI确认在equity中。对于trang securities,unrealizegains/losses报告在I/S中。 解析里说,​对于helto maturity资产,不按fair value调整,所以不确认unrealizegains/losses。对于available for sale资产,unrealizegains/losses是通过OCI确认在equity中。对于trang securities,unrealizegains/losses报告在I/S中。

2021-07-12 06:55 1 · 回答

They flow through retaineearnings. They are a component of accumulateother comprehensive income. A  is correct. Financiassets classifiehelto maturity are measureamortisecost. Gains anlosses are recognizeonly when realize 解析对于helto maturity资产,不按fair value调整,所以不确认unrealizegains/losses。对于available for sale资产,unrealizegains/losses是通过OCI确认在equity中。对于trang securities,unrealizegains/losses报告在I/S中。老师,讲一下B。

2020-02-26 23:23 1 · 回答