开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

404 not found · 2024年05月15日

equals the company’s comprehensive income这句怎么理解?

NO.PZ2024011002000048

问题如下:

Assume U.S. GAAP applies unless otherwise noted. Jaderong Plinkett Stores reported net income of $25 million, which equals the company’s comprehensive income. The company has no outstanding debt. Using the following information from the comparative balance sheets (in millions), what should the company report in the financing section of the statement of cash flows?


选项:

A.Issuance of common stock $42 million; dividends paid of $10 million. B.Issuance of common stock $38 million; dividends paid of $10 million. C.Issuance of common stock $42 million; dividends paid of $40 million.

解释:

The increase of $42 million in common stock and additional paid-in capital indicates that the company issued stocks during the year. The increase in retained earnings of $15 million indicates that the company paid $10 million in cash dividends during the year, determined as beginning retained earnings of $100 million plus net income of $25 million, minus ending retained earnings of $115, which equals $10 million in cash dividends.

这里的comprehensive income怎么理解?是个没用条件吗?comprehensive income不计入retained earning吗

2 个答案
已采纳答案

lynn_品职助教 · 2024年05月17日

嗨,爱思考的PZer你好:


好像明白了,所以这个条件其实是说:这个公司没有OCI对吗?那如果有OCI,在计算CFO的时候需要在NI的基础上调整吗?


不需要,OCI在B/S表上,不影响NI。

----------------------------------------------
加油吧,让我们一起遇见更好的自己!

lynn_品职助教 · 2024年05月16日

嗨,从没放弃的小努力你好:


这里确实没有用到CI,CI(Comprehensive Income Statement)包含了一般的 income statement和other comprehensive income statement 两张表或两个子部分,叫全面收益表(Comprehensive Income Statement)——第四张财务报表。

不计入RE。

----------------------------------------------
加油吧,让我们一起遇见更好的自己!