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摇一摇 · 2023年08月08日

为什么3000不用再算进去呢

NO.PZ2023020602000049

问题如下:

At the beginning of the year, a company had total shareholders' equity consisting of $50,000 in retained earnings, contributed capital at the start was $200,000.


The total shareholders' equity at the end of the year is closest to:

选项:

A.$268,000 B.$284,000 C.$287,000

解释:

List and explain the components of owners' equity.


为什么3000不用再算进去呢

1 个答案

lynn_品职助教 · 2023年08月09日

嗨,爱思考的PZer你好:


 available-for-sale 的unrealized gain or loss,无论国际还是美国准则,都是计入OCI的,即都确认为权益项目


而realized gain or loss是直接进入NI,NI是损益表科目,是通过retained earnings进入equity的,本题已经在ending retained earnings的8500中体现了


题目让计算The total shareholders' equity at the end of the year is closest to,所以不用加NI的3000。

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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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