问一道题：NO.PZ2017102901000022 [ CFA I ]

NO.PZ2017102901000022问题如下Selecteyear-enfinancistatement ta for Workharare shown below (millions).Enng shareholrs’ equity: 493ŸUnrealizegain on available-for-sale securities: 5Unrealizeloss on rivatives accountefor hees: –3ŸForeign currentranslation gain on consolition: 2Ÿvin pai 1ŸNet income 15 Beginning shareholrs’ equity: 475Workhars comprehensive income for the year:A.is $18 million.B.is increasethe rivatives accountefor hees.C.inclus $4 million in other comprehensive income.C is correct.Comprehensive income inclus both net income another comprehensive income.Other comprehensive income = Unrealizegain on available-for-sale securities –Unrealizeloss on rivatives accountefor hees + Foreign currentranslation gain on consolition= $5 million – $3 million + $2 million= $4 millionAlternatively,Comprehensive income – Net income = Other comprehensive incomeComprehensive income = (Enng shareholrs equity – Beginning shareholrs equity) + vin= ($493 million – $475 million) + $1 million= $18 million + $1 million = $19 millionNet income is $15 million so other comprehensive income is $4 million.请问B错在哪里？

NO.PZ2017102901000022 问题如下 Selecteyear-enfinancistatement ta for Workharare shown below (millions).Enng shareholrs’ equity: 493ŸUnrealizegain on available-for-sale securities: 5Unrealizeloss on rivatives accountefor hees: –3ŸForeign currentranslation gain on consolition: 2Ÿvin pai 1ŸNet income 15 Beginning shareholrs’ equity: 475Workhars comprehensive income for the year: A.is $18 million. B.is increasethe rivatives accountefor hees. C.inclus $4 million in other comprehensive income. C is correct.Comprehensive income inclus both net income another comprehensive income.Other comprehensive income = Unrealizegain on available-for-sale securities –Unrealizeloss on rivatives accountefor hees + Foreign currentranslation gain on consolition= $5 million – $3 million + $2 million= $4 millionAlternatively,Comprehensive income – Net income = Other comprehensive incomeComprehensive income = (Enng shareholrs equity – Beginning shareholrs equity) + vin= ($493 million – $475 million) + $1 million= $18 million + $1 million = $19 millionNet income is $15 million so other comprehensive income is $4 million. 到底是求CI还是OCI

NO.PZ2017102901000022 问题如下 Selecteyear-enfinancistatement ta for Workharare shown below (millions).Enng shareholrs’ equity: 493ŸUnrealizegain on available-for-sale securities: 5Unrealizeloss on rivatives accountefor hees: –3ŸForeign currentranslation gain on consolition: 2Ÿvin pai 1ŸNet income 15 Beginning shareholrs’ equity: 475Workhars comprehensive income for the year: A.is $18 million. B.is increasethe rivatives accountefor hees. C.inclus $4 million in other comprehensive income. C is correct.Comprehensive income inclus both net income another comprehensive income.Other comprehensive income = Unrealizegain on available-for-sale securities –Unrealizeloss on rivatives accountefor hees + Foreign currentranslation gain on consolition= $5 million – $3 million + $2 million= $4 millionAlternatively,Comprehensive income – Net income = Other comprehensive incomeComprehensive income = (Enng shareholrs equity – Beginning shareholrs equity) + vin= ($493 million – $475 million) + $1 million= $18 million + $1 million = $19 millionNet income is $15 million so other comprehensive income is $4 million. CI=NI+OCI里没有加v这一项呀

NO.PZ2017102901000022 问题如下 Selecteyear-enfinancistatement ta for Workharare shown below (millions).Enng shareholrs’ equity: 493ŸUnrealizegain on available-for-sale securities: 5Unrealizeloss on rivatives accountefor hees: –3ŸForeign currentranslation gain on consolition: 2Ÿvin pai 1ŸNet income 15 Beginning shareholrs’ equity: 475Workhars comprehensive income for the year: A.is $18 million. B.is increasethe rivatives accountefor hees. C.inclus $4 million in other comprehensive income. C is correct.Comprehensive income inclus both net income another comprehensive income.Other comprehensive income = Unrealizegain on available-for-sale securities –Unrealizeloss on rivatives accountefor hees + Foreign currentranslation gain on consolition= $5 million – $3 million + $2 million= $4 millionAlternatively,Comprehensive income – Net income = Other comprehensive incomeComprehensive income = (Enng shareholrs equity – Beginning shareholrs equity) + vin= ($493 million – $475 million) + $1 million= $18 million + $1 million = $19 millionNet income is $15 million so other comprehensive income is $4 million. Comprehensive Income只有Net Income和Other Comprehensive Income是吧？那么为什么Comprehensive Income还要加上vin？vin在Net Income和Other Comprehensive Income里面吧？我感觉我已经晕了，Comprehensive Income到底是怎么算的？

NO.PZ2017102901000022问题如下Selecteyear-enfinancistatement ta for Workharare shown below (millions).Enng shareholrs’ equity: 493ŸUnrealizegain on available-for-sale securities: 5Unrealizeloss on rivatives accountefor hees: –3ŸForeign currentranslation gain on consolition: 2Ÿvin pai 1ŸNet income 15 Beginning shareholrs’ equity: 475Workhars comprehensive income for the year: A.is $18 million. B.is increasethe rivatives accountefor hees. C.inclus $4 million in other comprehensive income. C is correct.Comprehensive income inclus both net income another comprehensive income.Other comprehensive income = Unrealizegain on available-for-sale securities –Unrealizeloss on rivatives accountefor hees + Foreign currentranslation gain on consolition= $5 million – $3 million + $2 million= $4 millionAlternatively,Comprehensive income – Net income = Other comprehensive incomeComprehensive income = (Enng shareholrs equity – Beginning shareholrs equity) + vin= ($493 million – $475 million) + $1 million= $18 million + $1 million = $19 millionNet income is $15 million so other comprehensive income is $4 million.请问这句里的consolition是不是仅指报子公司、母公司报表方面的合并？做题的时候觉得consolition有公司合并的意思，所以觉得。不属于OCI