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Dang.D · 2022年03月16日

Foreign currency translation gain on consolidation这一项有疑问

  1. CFA I
  2. FRA

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.

请问这句里的consolidation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consolidation有公司合并的意思，所以觉得。不属于OCI


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Kiko_品职助教 · 2022年03月17日

嗨，爱思考的PZer你好：


是的。你理解的consolidation没问题。合并报表时候的外币折算收益是算在OCI里面的。这就是4+1项里面第一项的意思。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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