问题如下图：
选项：
A. 
B. 
C. 
FVPL是什么来着，。qqqqq
解释：
Olive_品职助教 · 2020年01月20日
嗨，努力学习的PZer你好：
FVPL是fair value through profit or loss。这种金融资产是以fair value作为账面价值，账面价值涨跌带来的收益或损失反映在损益表I/S中。FVPL是国际准则的叫法，对应的美国准则下是叫trading securities。但是二者包含的资产种类是有区别的，国际准则的FVPL可以是equity也可以是debt，equity除了被分为FVPL之外，还可以分为FVOCI。而美国准则下所有的equity都要归类为trading securities。
FVOCI是fair value through other comprehensive income。这种金融资产是以fair value作为账面价值，账面价值涨跌带来的收益或损失反映在OCI中。
一级财务的内容很多而且细碎，建议同学把讲义或者框架图打印出来放在手边，遇到类似情况可以随时翻阅，这样复习更高效。
-------------------------------虽然现在很辛苦，但努力过的感觉真的很好，加油！
NO.PZ2016012102000204问题如下 Parent Company purchase2,000 shares of Sub Company for $60 per share the beginning of the year. The vinpaiSub Company is $3 per share. The share priof Sub Company w$55 the enof the year.Calculate the amount of investment income thParent Company shoulreport in the income statement if the securities are regarFVPL anif the securities are regarFVOsecurities. FVPLFVOA.($4,000)($4,000) B.($4,000)$6,000 C.($6,000)$6,000 B is correct.For FVPL security，both investment income(vin anunrealizeG/L are reportein the I/S. FVPL: ($3 vin× $2,000 shares) - ($5 unrealizeloss × 2,000 shares) = ($4,000)For FVOsecutrity, investment income(vin is report in the I/S, while unrealizeG/L is report in the B/S(OCI).FVOCI$3 vin× $2,000 = $6000 考点 FVPL和FVOCI当期损益 对于 FVPL，收到的vin尚未实现的G/L ，都是直接计入利润表I/S的。所以当期I/S损益 = （$ 3股息 × 2,000 股）-（$5未实现亏损 × 2,000 股）= - $4,000 对于 FVOCI，收到的vin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 = $6,000 5$是哪来的，为什么不是加上这部份
NO.PZ2016012102000204 问题如下 Parent Company purchase2,000 shares of Sub Company for $60 per share the beginning of the year. The vinpaiSub Company is $3 per share. The share priof Sub Company w$55 the enof the year.Calculate the amount of investment income thParent Company shoulreport in the income statement if the securities are regarFVPL anif the securities are regarFVOsecurities. FVPLFVO A.($4,000)($4,000) B.($4,000)$6,000 C.($6,000)$6,000 B is correct.For FVPL security，both investment income(vin anunrealizeG/L are reportein the I/S. FVPL: ($3 vin× $2,000 shares) - ($5 unrealizeloss × 2,000 shares) = ($4,000)For FVOsecutrity, investment income(vin is report in the I/S, while unrealizeG/L is report in the B/S(OCI).FVOCI$3 vin× $2,000 = $6000 考点 FVPL和FVOCI当期损益 对于 FVPL，收到的vin尚未实现的G/L ，都是直接计入利润表I/S的。所以当期I/S损益 = （$ 3股息 × 2,000 股）-（$5未实现亏损 × 2,000 股）= - $4,000 对于 FVOCI，收到的vin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unrealizeg/l？ 如果股票卖掉的话，这个收益不是已经拿到了么？
NO.PZ2016012102000204问题如下 Parent Company purchase2,000 shares of Sub Company for $60 per share the beginning of the year. The vinpaiSub Company is $3 per share. The share priof Sub Company w$55 the enof the year.Calculate the amount of investment income thParent Company shoulreport in the income statement if the securities are regarFVPL anif the securities are regarFVOsecurities. FVPLFVOA.($4,000)($4,000) B.($4,000)$6,000 C.($6,000)$6,000 B is correct.For FVPL security，both investment income(vin anunrealizeG/L are reportein the I/S. FVPL: ($3 vin× $2,000 shares) - ($5 unrealizeloss × 2,000 shares) = ($4,000)For FVOsecutrity, investment income(vin is report in the I/S, while unrealizeG/L is report in the B/S(OCI).FVOCI$3 vin× $2,000 = $6000 考点 FVPL和FVOCI当期损益 对于 FVPL，收到的vin尚未实现的G/L ，都是直接计入利润表I/S的。所以当期I/S损益 = （$ 3股息 × 2,000 股）-（$5未实现亏损 × 2,000 股）= - $4,000 对于 FVOCI，收到的vin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 能否画一个资产负债表及损益表的图。我自己画总是左右不平
NO.PZ2016012102000204问题如下 Parent Company purchase2,000 shares of Sub Company for $60 per share the beginning of the year. The vinpaiSub Company is $3 per share. The share priof Sub Company w$55 the enof the year.Calculate the amount of investment income thParent Company shoulreport in the income statement if the securities are regarFVPL anif the securities are regarFVOsecurities. FVPLFVOA.($4,000)($4,000) B.($4,000)$6,000 C.($6,000)$6,000 B is correct.For FVPL security，both investment income(vin anunrealizeG/L are reportein the I/S. FVPL: ($3 vin× $2,000 shares) - ($5 unrealizeloss × 2,000 shares) = ($4,000)For FVOsecutrity, investment income(vin is report in the I/S, while unrealizeG/L is report in the B/S(OCI).FVOCI$3 vin× $2,000 = $6000 考点 FVPL和FVOCI当期损益 对于 FVPL，收到的vin尚未实现的G/L ，都是直接计入利润表I/S的。所以当期I/S损益 = （$ 3股息 × 2,000 股）-（$5未实现亏损 × 2,000 股）= - $4,000 对于 FVOCI，收到的vin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 为啥vin000计入了
NO.PZ2016012102000204 问题如下 Parent Company purchase2,000 shares of Sub Company for $60 per share the beginning of the year. The vint paiSub Company is $3 per share. The share priof Sub Company w$55 the enof the year.Calculate the amount of investment income thParent Company shoulreport in the income statement if the securities are regarFVPL anif the securities are regarFVOsecurities. FVPLFVO A.($4,000)($4,000) B.($4,000)$6,000 C.($6,000)$6,000 B is correct.For FVPL security，both investment income(vin anunrealizeG/L are reportein the I/S. FVPL: ($3 vin× $2,000 shares) - ($5 unrealizeloss × 2,000 shares) = ($4,000)For FVOsecutrity, investment income(vin is report in the I/S, while unrealizeG/L is report in the B/S(OCI).FVOCI$3 vin× $2,000 = $6000 考点 FVPL和FVOCI当期损益 对于 FVPL，收到的vin尚未实现的G/L ，都是直接计入利润表I/S的。所以当期I/S损益 = （$ 3股息 × 2,000 股）-（$5未实现亏损 × 2,000 股）= - $4,000 对于 FVOCI，收到的vin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 题干没有说年底计划把这部分股票卖掉 为什么是这部分的vin入FVTOCI？ 不应该是浮盈浮亏记入吗？