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.
解答说的,b和c都是影响ni,这两个课堂没有提过,要掌握吗?他们影响ni,需要单独列出来吗?reported 是计入的意思,会计科目是不是有两种情况,一种是影响,计入,但统一用一个会计科目表示了,不单独列出来。一种是影响,计入,单独列出来。reported有没有单独列出来的含义。 另外,老师说不需要会计基础更好,我真没有,说实话听完我仍然没有一个直观的概念,完全停留在这个词,没有会计科目和基本框架还是不好吧?这样记忆很难感觉