NO.PZ2017102901000022
问题如下：
Selected year-end financial statement data for Workhard are shown below (millions).
Ending shareholders’ equity: 493
Unrealized gain on available-for-sale securities: 5
Unrealized loss on derivatives accounted for as hedges: –3
Foreign currency translation gain on consolidation: 2
Dividends paid: 1
Net 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.
书上有道例题是考虑了OCI的
