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PaisleyPPx · 2020年01月30日

问一道题:NO.PZ2016012102000041

问题如下:

Which of the following transactions will report in owners' equity?

选项:

A.

Available-for-sale securities's unrealized gian and loss.

B.

Available-for-sale securities's dividends.

C.

Held-to-maturity securities's interest income.

解释:

Available-for-sale securities's unrealized gian and loss in the owner equity.

The repayment of face amount does not affect owners' equity.

Dividends are reported in the income statement.

Available-for-sale 是什么意思

这里考察哪个知识点

1 个答案

🐳Sakura · 2020年02月02日

OCI的4+1

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