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冬冬Liu~💫💫 · 2023年07月23日

能否画一个资产负债表及损益表的图。我自己画总是左右不平

  1. CFA I
  2. FRA

NO.PZ2016012102000204

问题如下：

Parent Company purchased 2,000 shares of Sub Company for $60 per share at the beginning of the year. The dividend paid by Sub Company is $3 per share. The share price of Sub Company was $55 at the end of the year.

Calculate the amount of investment income that Parent Company should report in the income statement if the securities are regarded as FVPL and if the securities are regarded as FVOCI securities.

选项：

FVPL
FVOCI

A.

($4,000)
($4,000)

B.

($4,000)
$6,000

C.

($6,000)
$6,000

解释：

B is correct.

For FVPL security，both investment income(dividend) and unrealized G/L are reported in the I/S.

FVPL: ($3 dividend × $2,000 shares) - ($5 unrealized loss × 2,000 shares) = ($4,000)

For FVOCI secutrity, investment income(dividend) is report in the I/S, while unrealized G/L is report in the B/S(OCI).

FVOCI：$3 dividend × $2,000 = $6000

考点： FVPL和FVOCI当期损益

对于 FVPL，收到的Dividend和尚未实现的G/L ，都是直接计入利润表I/S的。

所以当期I/S损益 = （$ 3股息 × 2,000 股）-（$5未实现亏损 × 2,000 股）= - $4,000

对于 FVOCI，收到的Dividend是确定的收入，直接计入利润表I/S，但未实现的 G/L， 将作为其他综合收益（OCI），确认为B/S中的权益项。

所以当期I/S损益 = $ 3股息 × 2,000 股 = $6,000

能否画一个资产负债表及损益表的图。我自己画总是左右不平

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1 个答案

lynn_品职助教 · 2023年07月24日

嗨，爱思考的PZer你好：


资产负债表是期点数，损益是期间数，同学可以把你画的图放上来，我可以更有针对性地回答和画图。

----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

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