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：
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
为什么说是unrealized g/l？ 如果股票卖掉的话，这个收益不是已经拿到了么？
