NO.PZ2018062004000079
问题如下:
Unrealized gains or losses of available for sale will be reported on:
选项:
A.not reported
B.income statement
C.other comprehensive income
解释:
C is correct. Unrealized gains or losses of available for sale will be reported on other comprehensive income.
OCI“4+1"是不是不在考纲里了呀