问题如下图:
选项:
A.
B.
C.
解释:
为什么CI=ending equity·-beginning equity+div?
ending equity·-beginning equity=δR/E吗?
品职辅导员帅帅 · 2018年03月29日
我觉得这题挺绕的啊
何老师说过eauity是由融资和经营两个活动组成的,融资在这里应该是不考虑,经济活动的话就是CI,CI包含NI和OCI,这里的NI为15,OCI为4,那么CI不就是19了。
CI=ending equity·-beginning equity+div 这个公式我真没想懂啥意思
反过来写 CI-div=ending equity·-beginning equity。就CI减去div,就是影响权益变动?CI中包含NI,NI-div就是留存收益。是这样理解么= =
竹子 · 2018年03月29日
是的,就是在这一题中,没有回购和增发之类会影响所有者权益的项目的话,所有者权益的变动就是R/E的变动(即今年新增的R/E)和OCI造成的
竹子 · 2018年02月01日
其他综合收益包括的是除了股东之间交易,其他会造成所有者权益变化的事项。
这一题没有说类似于股票回购、增发之类的股东之间的交易,只有一项div是属于股东之间的,所以我们默认其他的就没有发生。在这种情况下,comprehensive income才 等于 ending equity-beginning equiy+div,此时ending equity-beginning equity才等于R.E的变化额。
ciaoyy · 2018年02月01日
可是这道题根据公式R/Eb+NI-div=R/Ee, NI=R/Ee-R/Eb+div=493-475+1=19。 然而解释中说CI=NI+OCI, 且CI也是等于R/Ee-R/Eb+div,不是矛盾了么?
NO.PZ2017102901000022问题如下Selecteyear-enfinancistatement ta for Workharare shown below (millions).Enng shareholrs’ equity: 493Unrealizegain on available-for-sale securities: 5Unrealizeloss on rivatives accountefor hees: –3Foreign currentranslation gain on consolition: 2vin pai 1Net income 15 Beginning shareholrs’ equity: 475Workhars comprehensive income for the year:A.is $18 million.B.is increasethe rivatives accountefor hees.C.inclus $4 million in other comprehensive income.C is correct.Comprehensive income inclus both net income another comprehensive income.Other comprehensive income = Unrealizegain on available-for-sale securities –Unrealizeloss on rivatives accountefor hees + Foreign currentranslation gain on consolition= $5 million – $3 million + $2 million= $4 millionAlternatively,Comprehensive income – Net income = Other comprehensive incomeComprehensive income = (Enng shareholrs equity – Beginning shareholrs equity) + vin= ($493 million – $475 million) + $1 million= $18 million + $1 million = $19 millionNet income is $15 million so other comprehensive income is $4 million.请问B错在哪里?
NO.PZ2017102901000022 问题如下 Selecteyear-enfinancistatement ta for Workharare shown below (millions).Enng shareholrs’ equity: 493Unrealizegain on available-for-sale securities: 5Unrealizeloss on rivatives accountefor hees: –3Foreign currentranslation gain on consolition: 2vin pai 1Net income 15 Beginning shareholrs’ equity: 475Workhars comprehensive income for the year: A.is $18 million. B.is increasethe rivatives accountefor hees. C.inclus $4 million in other comprehensive income. C is correct.Comprehensive income inclus both net income another comprehensive income.Other comprehensive income = Unrealizegain on available-for-sale securities –Unrealizeloss on rivatives accountefor hees + Foreign currentranslation gain on consolition= $5 million – $3 million + $2 million= $4 millionAlternatively,Comprehensive income – Net income = Other comprehensive incomeComprehensive income = (Enng shareholrs equity – Beginning shareholrs equity) + vin= ($493 million – $475 million) + $1 million= $18 million + $1 million = $19 millionNet income is $15 million so other comprehensive income is $4 million. 到底是求CI还是OCI
NO.PZ2017102901000022 问题如下 Selecteyear-enfinancistatement ta for Workharare shown below (millions).Enng shareholrs’ equity: 493Unrealizegain on available-for-sale securities: 5Unrealizeloss on rivatives accountefor hees: –3Foreign currentranslation gain on consolition: 2vin pai 1Net income 15 Beginning shareholrs’ equity: 475Workhars comprehensive income for the year: A.is $18 million. B.is increasethe rivatives accountefor hees. C.inclus $4 million in other comprehensive income. C is correct.Comprehensive income inclus both net income another comprehensive income.Other comprehensive income = Unrealizegain on available-for-sale securities –Unrealizeloss on rivatives accountefor hees + Foreign currentranslation gain on consolition= $5 million – $3 million + $2 million= $4 millionAlternatively,Comprehensive income – Net income = Other comprehensive incomeComprehensive income = (Enng shareholrs equity – Beginning shareholrs equity) + vin= ($493 million – $475 million) + $1 million= $18 million + $1 million = $19 millionNet income is $15 million so other comprehensive income is $4 million. CI=NI+OCI里没有加v这一项呀
NO.PZ2017102901000022 问题如下 Selecteyear-enfinancistatement ta for Workharare shown below (millions).Enng shareholrs’ equity: 493Unrealizegain on available-for-sale securities: 5Unrealizeloss on rivatives accountefor hees: –3Foreign currentranslation gain on consolition: 2vin pai 1Net income 15 Beginning shareholrs’ equity: 475Workhars comprehensive income for the year: A.is $18 million. B.is increasethe rivatives accountefor hees. C.inclus $4 million in other comprehensive income. C is correct.Comprehensive income inclus both net income another comprehensive income.Other comprehensive income = Unrealizegain on available-for-sale securities –Unrealizeloss on rivatives accountefor hees + Foreign currentranslation gain on consolition= $5 million – $3 million + $2 million= $4 millionAlternatively,Comprehensive income – Net income = Other comprehensive incomeComprehensive income = (Enng shareholrs equity – Beginning shareholrs equity) + vin= ($493 million – $475 million) + $1 million= $18 million + $1 million = $19 millionNet income is $15 million so other comprehensive income is $4 million. Comprehensive Income只有Net Income和Other Comprehensive Income是吧?那么为什么Comprehensive Income还要加上vin?vin在Net Income和Other Comprehensive Income里面吧?我感觉我已经晕了,Comprehensive Income到底是怎么算的?
NO.PZ2017102901000022问题如下Selecteyear-enfinancistatement ta for Workharare shown below (millions).Enng shareholrs’ equity: 493Unrealizegain on available-for-sale securities: 5Unrealizeloss on rivatives accountefor hees: –3Foreign currentranslation gain on consolition: 2vin pai 1Net income 15 Beginning shareholrs’ equity: 475Workhars comprehensive income for the year: A.is $18 million. B.is increasethe rivatives accountefor hees. C.inclus $4 million in other comprehensive income. C is correct.Comprehensive income inclus both net income another comprehensive income.Other comprehensive income = Unrealizegain on available-for-sale securities –Unrealizeloss on rivatives accountefor hees + Foreign currentranslation gain on consolition= $5 million – $3 million + $2 million= $4 millionAlternatively,Comprehensive income – Net income = Other comprehensive incomeComprehensive income = (Enng shareholrs equity – Beginning shareholrs equity) + vin= ($493 million – $475 million) + $1 million= $18 million + $1 million = $19 millionNet income is $15 million so other comprehensive income is $4 million.请问这句里的consolition是不是仅指报子公司、母公司报表方面的合并?做题的时候觉得consolition有公司合并的意思,所以觉得。不属于OCI