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Susie · 2023年03月17日

老师请问这题知识点可否讲解下?

NO.PZ2019120301000041

问题如下:

Question

The following information is from a company’s accounting records:


The company’s total comprehensive income (in € millions) is closest to:

选项:

A.1,150.00 B.3,150.00 C.3,650.00

解释:

Solution

C is correct.

Total comprehensive income = Net income + Other comprehensive income

Net Income = Revenues – Expenses.

Other comprehensive income includes gains or losses on available-for-sale (AFS) securities and translation adjustments on foreign subsidiaries.

(Revenues – Expenses) + Gain on AFS securities – Loss on FX translation

(12,500 – 10,000) + 1,475 – 325 = 3,650.

A is incorrect because it is just the other comprehensive income (1,475 – 325) and not the total comprehensive income.

B is incorrect because it also deducts dividends, which are deducted when calculating the change in shareholders’ equity but not total comprehensive income.



1 个答案

王园圆_品职助教 · 2023年03月17日

同学你好,这个知识点你具体是哪里不懂呢?解析中描述的还是比较清楚的呢

首先,题目求的是comprehensive income,包含了NI和OCI两块

请看以下讲义截图

revenue和total expense可以用来计算NI,而讲义中蓝色大括号里的1和4正好对应题目的gain for available for sale 和loss on foreign currency translation adjustments,所以这四项都考虑了正负号以后相加减就可以得到comprehensive income了


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