开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

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


添加评论
1 个答案
已采纳答案

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。

----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

  • 1

    回答

  • 0

    关注

  • 378

    浏览
相关问题

NO.PZ2017102901000022问题如下Selecteyear-enfinancistatement ta for Workharare shown below (millions).Enng shareholrs’ equity: 493ŸUnrealizegain on available-for-sale securities: 5Unrealizeloss on rivatives accountefor hees: –3ŸForeign currentranslation gain on consolition: 2Ÿvin pai 1ŸNet 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？

2023-04-20 14:25 1 · 回答

NO.PZ2017102901000022 问题如下 Selecteyear-enfinancistatement ta for Workharare shown below (millions).Enng shareholrs’ equity: 493ŸUnrealizegain on available-for-sale securities: 5Unrealizeloss on rivatives accountefor hees: –3ŸForeign currentranslation gain on consolition: 2Ÿvin pai 1ŸNet 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

2023-02-26 23:12 1 · 回答

NO.PZ2017102901000022 问题如下 Selecteyear-enfinancistatement ta for Workharare shown below (millions).Enng shareholrs’ equity: 493ŸUnrealizegain on available-for-sale securities: 5Unrealizeloss on rivatives accountefor hees: –3ŸForeign currentranslation gain on consolition: 2Ÿvin pai 1ŸNet 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

2022-07-08 00:50 2 · 回答

NO.PZ2017102901000022 问题如下 Selecteyear-enfinancistatement ta for Workharare shown below (millions).Enng shareholrs’ equity: 493ŸUnrealizegain on available-for-sale securities: 5Unrealizeloss on rivatives accountefor hees: –3ŸForeign currentranslation gain on consolition: 2Ÿvin pai 1ŸNet 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？

2022-05-05 13:19 1 · 回答