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Miss熙 · 2022年03月27日

请问这道题用排除法吗？

  1. CFA I
  2. FRA

NO.PZ2017102901000023

问题如下：

When preparing an income statement, which of the following items would most likely be classified as other comprehensive income?

选项：

A.

A foreign currency translation adjustment

B.

An unrealized gain on a security held for trading purposes

C.

A realized gain on a derivative contract not accounted for as a hedge

解释：

A is correct.

Other comprehensive income includes items that affect shareholders’ equity but are not reflected in the company’s income statement. In consolidating the financial statements of foreign subsidiaries, the effects of translating the subsidiaries’ balance sheet assets and liabilities at current exchange rates are included as other comprehensive income.

讲课时是说transaction才记到I\S里。

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1 个答案

Kiko_品职助教 · 2022年03月28日

嗨，爱思考的PZer你好：


这道题可以用排除法，但其实就是考察的OCI包含项，A很容易就能选出来。

--讲课时是说transaction才记到I\S里。

是的没错，transaction是要计到损溢表的。但这道题说的是记录到OCI的是哪一项。transaction和translation是两种不同的经济行为

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