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