尼克内姆 · 2020年02月16日
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.
我没理解：4+1项计入oci，是每一项都列出来？还是都统一叫oci？？
NO.PZ2016012102000041问题如下 Whiof the following transactions will reportein owners' equity? A.Available-for-sale securities's unrealizegain anloss.B.Available-for-sale securities's interest income.C.Helto-maturity securities's interest income. A is correct.考点计入OCI的4+1题目问计入所有者权益科目的交易是？A可供出售金融资产的未实现损益（Available-for-sale securities's unrealizegain anloss）计入所有者权益（其他综合收益 OCI）B可供出售金融资产分派的股息（Available-for-sale securities's vin）计入当期利润表(利息收益) C持有至到期投资的利息收入（Helto-maturity securities's interest income）计入当期利润表(利息收益) interest income 不是也会通过损益表进入所有者权益么？
NO.PZ2016012102000041 问题如下 Whiof the following transactions will reportein owners' equity? A.Available-for-sale securities's unrealizegain anloss. B.Available-for-sale securities's interest income. C.Helto-maturity securities's interest income. A is correct.考点计入OCI的4+1题目问计入所有者权益科目的交易是？A可供出售金融资产的未实现损益（Available-for-sale securities's unrealizegain anloss）计入所有者权益（其他综合收益 OCI）B可供出售金融资产分派的股息（Available-for-sale securities's vin）计入当期利润表(利息收益) C持有至到期投资的利息收入（Helto-maturity securities's interest income）计入当期利润表(利息收益) 请问所有者权益、损益表、及 O间存在什么关系？
NO.PZ2016012102000041 问题如下 Whiof the following transactions will reportein owners' equity? A.Available-for-sale securities's unrealizegain anloss. B.Available-for-sale securities's interest income. C.Helto-maturity securities's interest income. A is correct.考点计入OCI的4+1题目问计入所有者权益科目的交易是？A可供出售金融资产的未实现损益（Available-for-sale securities's unrealizegain anloss）计入所有者权益（其他综合收益 OCI）B可供出售金融资产分派的股息（Available-for-sale securities's vin）计入当期利润表(利息收益) C持有至到期投资的利息收入（Helto-maturity securities's interest income）计入当期利润表(利息收益) 计入所有者权益的交易我的理解是可以影响所有者权益，所以这三项都会影响所有者权益的变动啊
NO.PZ2016012102000041问题如下 Whiof the following transactions will reportein owners' equity? A.Available-for-sale securities's unrealizegain anloss.B.Available-for-sale securities's interest income.C.Helto-maturity securities's interest income. A is correct.考点计入OCI的4+1题目问计入所有者权益科目的交易是？A可供出售金融资产的未实现损益（Available-for-sale securities's unrealizegain anloss）计入所有者权益（其他综合收益 OCI）B可供出售金融资产分派的股息（Available-for-sale securities's vin）计入当期利润表(利息收益) C持有至到期投资的利息收入（Helto-maturity securities's interest income）计入当期利润表(利息收益) 是不是有错误呢，和答案提示不一样呢
Available-for-sale securities's vin. Helto-maturity securities's interest income. Available-for-sale securities's unrealizegianloss in the owner equity. The repayment of faamount es not affeowners' equity. vin are reportein the income statement. 请问为什么不选C.....
