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Hahahahaha · 2020年02月29日

问一道题:NO.PZ2017102901000022

问题如下:

Selected year-end financial statement data for Workhard are shown below (millions).

Ending shareholders’ equity: 493

ŸUnrealized gain on available-for-sale securities: 5

Unrealized loss on derivatives accounted for as hedges: –3

ŸForeign currency translation gain on consolidation: 2

ŸDividends paid: 1

ŸNet income 15

Beginning shareholders’ equity: 475

Workhard’s comprehensive income for the year:

选项:

A.

is $18 million.

B.

is increased by the derivatives accounted for as hedges.

C.

includes $4 million in other comprehensive income.

解释:

C is correct.

Comprehensive income includes both net income and other comprehensive income.

Other comprehensive income = Unrealized gain on available-for-sale securities –Unrealized loss on derivatives accounted for as hedges + Foreign currency translation gain on consolidation

= $5 million – $3 million + $2 million

= $4 million

Alternatively,

Comprehensive income – Net income = Other comprehensive income

Comprehensive income = (Ending shareholders equity – Beginning shareholders equity) + Dividends

= ($493 million – $475 million) + $1 million

= $18 million + $1 million = $19 million

Net income is $15 million so other comprehensive income is $4 million.

用BASE法则算comprehensive income的公式到底有几个?

1 个答案

Olive_品职助教 · 2020年02月29日

嗨,爱思考的PZer你好:


请问同学你都看过哪些用BASE法则算comprehensive income的公式呢?

这道题用的是equity的BASE法则。期初equity+当期equity增加额-当期equity减少额=期末equity。

这道题没说当期有新股发行或回购,我们默认股本是不变的,也就是equity的变化是由于题目所给条件中的comprehensive income和支付dividend导致的,所以这个BASE法则就变成了:

期初equity+当期comprehensive income-dividend paid=期末equity

可以倒挤出comprehensive income。

 


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