问题如下:
The following is the balance sheet of Theta Company with selected data at the end of the year:
The investment in Gama Company cost $130,000 and is classified as FVOCI. At the end of the year, Theta Company's total owners' equity is closest to:
选项:
A.$1,500,000.
$1,503,000.
$1,894,000.
解释:
Total stockholders' equity consists of common stock of $560,000, preferred stock of $126,000, retained earnings of $782,000, and accumulated other comprehensive income of $35,000, for a total of $1,503,000.
Total stockholders' equity = common stock of $560,000 +
preferred stock of $126,000 + retained earnings of $782,000 +
accumulated OCI of $35,000 = $1,503,000
老师请教,这道题目算的是total owner's equity,也就是所有者权益。那么在FVOCI下,应该是股本+retained earning+ accumulative OCI 才对吧。OCI=150,000-130,000=20,000.所以total owner‘s equity 应该是 560,000+782000+35,000+126,000+20,000=1,523,000 才对吧。