问题如下:
Regarding to trading securities, the unrealized gains or losses will be reported on:
选项:
A.not reported
B.income statement
C.equity
解释:
B is correct. The unrealized or realized gains or losses of trading securities will all be reported in income statement.
你好
其实我听课的时候就没听懂,不太懂以amortized 入账 和 以OCI入账的区别
老师说以amortized 入账 指 现金流+hold the asset to maturity
以OCI 入账 指 现金流+available for sale
可以举一个具体点的例子么? 我觉得如果是bond的话,是两个都符合的;不知该怎么区别
谢谢啦