DJalone · 2020年07月04日
问题如下：
Other comprehensive income includes:
选项：
A.actuarial gains or losses from DB plan
B.foreign transaction gains or losses
C.Unrealized loss on held-to-maturity securities
解释：
A is correct.
Other comprehensive income includes foreign currency translation gains or losses, actuarial gains or losses, unrealized gains or losses on available-for-sale securities, unrealized loss from cash flow hedging derivatives.
C为何错啦？held-to-maturity securities 应该也是持有至到期，中间产生的价值变化，应该不算入R/E，算OCI吧？
NO.PZ2018062018000023问题如下Other comprehensive income inclus:A.actuarigains or losses from planB.foreign transaction gains or lossesC.Unrealizeloss on helto-maturity securities A is correct. Other comprehensive income inclus foreign currentranslation gains or losses, actuarigains or losses, unrealizegains or losses on available-for-sale securities, unrealizeloss from cash flow heing rivatives.B错误应该是translation，而不是transaction。C错误应该是available for sale/FVOCI金融资产产生的unrealizegain or loss，而不是helto-maturity金融资产。 想问一下helto maturity 金融资产和available for sale金融资产的区别
NO.PZ2018062018000023问题如下Other comprehensive income inclus:A.actuarigains or losses from planB.foreign transaction gains or lossesC.Unrealizeloss on helto-maturity securities A is correct. Other comprehensive income inclus foreign currentranslation gains or losses, actuarigains or losses, unrealizegains or losses on available-for-sale securities, unrealizeloss from cash flow heing rivatives.B错误应该是translation，而不是transaction。C错误应该是available for sale/FVOCI金融资产产生的unrealizegain or loss，而不是helto-maturity金融资产。 a说的是actuarial，但是讲义写的是unrealize不理解a为什么对
NO.PZ2018062018000023问题如下Other comprehensive income inclus: A.actuarigains or losses from pl B.foreign transaction gains or losses C.Unrealizeloss on helto-maturity securities A is correct. Other comprehensive income inclus foreign currentranslation gains or losses, actuarigains or losses, unrealizegains or losses on available-for-sale securities, unrealizeloss from cash flow heing rivatives.B错误应该是translation，而不是transaction。C错误应该是available for sale/FVOCI金融资产产生的unrealizegain or loss，而不是helto-maturity金融资产。 OCI包含什么有点混乱，老师能帮忙总结汇总一下吗
NO.PZ2018062018000023 foreign transaction gains or losses Unrealizeloss on helto-maturity securities A is correct. Other comprehensive income inclus foreign currentranslation gains or losses, actuarigains or losses, unrealizegains or losses on available-for-sale securities, unrealizeloss from cash flow heing rivatives. B错误应该是translation，而不是transaction。 C错误应该是available for sale/FVOCI金融资产产生的unrealizegain or loss，而不是helto-maturity金融资产。 C中的security，涨涨跌跌分别计入哪里？还是哪里都不记，直接忽略？
NO.PZ2018062018000023 应该是translation，而不是transaction 这两者的区别是什么？
