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

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。

添加评论
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

----------------------------------------------
加油吧，让我们一起遇见更好的自己！

  • 1

    回答

  • 0

    关注

  • 394

    浏览
相关问题

NO.PZ2017102901000023 问题如下 When preparing income statement, whiof the following items woulmost likely classifieother comprehensive income? A.A foreign currentranslation austment B.unrealizegain on a security helfor trang purposes C.A realizegain on a rivative contranot accountefor a hee A is correct. Other comprehensive income inclus items thaffeshareholrs’ equity but are not reflectein the company’s income statement. In consoliting the financistatements of foreign subsiaries, the effects of translating the subsiaries’ balansheet assets anliabilities current exchange rates are incluother comprehensive income. 请问为什么b不对，这不是afs吗？

2022-08-23 08:31 1 · 回答

NO.PZ2017102901000023 问题如下 When preparing income statement, whiof the following items woulmost likely classifieother comprehensive income? A.A foreign currentranslation austment B.unrealizegain on a security helfor trang purposes C.A realizegain on a rivative contranot accountefor a hee A is correct. Other comprehensive income inclus items thaffeshareholrs’ equity but are not reflectein the company’s income statement. In consoliting the financistatements of foreign subsiaries, the effects of translating the subsiaries’ balansheet assets anliabilities current exchange rates are incluother comprehensive income. 老师可以举例trang和afs吗?

2022-08-17 11:38 1 · 回答

NO.PZ2017102901000023问题如下 When preparing income statement, whiof the following items woulmost likely classifieother comprehensive income?A.A foreign currentranslation austmentB.unrealizegain on a security helfor trang purposesC.A realizegain on a rivative contranot accountefor a heeA is correct. Other comprehensive income inclus items thaffeshareholrs’ equity but are not reflectein the company’s income statement. In consoliting the financistatements of foreign subsiaries, the effects of translating the subsiaries’ balansheet assets anliabilities current exchange rates are incluother comprehensive income.​htm在b/s里面 是都放在资产项然后用现金当做备减项吗？因為放不了oci也不合適放is，如果要平衡，是否只能在asset裡面做平衡？

2022-07-21 16:19 1 · 回答

unrealizegain on a security helfor trang purposes A realizegain on a rivative contranot accountefor a hee A is correct. Other comprehensive income inclus items thaffeshareholrs’ equity but are not reflectein the company’s income statement. In consoliting the financistatements of foreign subsiaries, the effects of translating the subsiaries’ balansheet assets anliabilities current exchange rates are incluother comprehensive income. 请问老师trang purpose和available for sale含义上不同在哪里～

2020-12-02 02:50 1 · 回答