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Molly · 2022年04月10日

不明白，和另外一题，答案是1100的那题有什么区别

  1. CFA I
  2. FRA

NO.PZ2016012102000204

问题如下：

Parent Company purchased 2,000 shares of Sub Company for $60 per share at the beginning of the year. The divident paid by Sub Company is $3 per share. The share price of Sub Company was $55 at the end of the year.

Calculate the amount of investment income that Parent Company should report in the income statement if the securities are regarded as FVPL and if the securities are regarded as FVOCI securities.

选项：

FVPL
FVOCI
A.
($4,000)
($4,000)
B.
($4,000)
$6,000
C.
($6,000)
$6,000

解释：

B is correct.

For FVPL security，both investment income(dividend) and unrealized G/L are reported in the I/S.

FVPL: ($3 dividend × $2,000 shares) - ($5 unrealized loss × 2,000 shares) = ($4,000)

For FVOCI secutrity, investment income(dividend) is report in the I/S, while unrealized G/L is report in the B/S(OCI).

FVOCI：$3 dividend × $2,000 = $6000

考点： FVPL和FVOCI当期损益

对于 FVPL，收到的Dividend和尚未实现的G/L ，都是直接计入利润表I/S的。

所以当期I/S损益 = （$ 3股息 × 2,000 股）-（$5未实现亏损 × 2,000 股）= - $4,000

对于 FVOCI，收到的Dividend是确定的收入，直接计入利润表I/S，但未实现的 G/L， 将作为其他综合收益（OCI），确认为B/S中的权益项。

所以当期I/S损益 = $ 3股息 × 2,000 股 = $6,000

不明白，和另外一题，答案是1100的那题有什么区别

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1 个答案

Kiko_品职助教 · 2022年04月12日

嗨，努力学习的PZer你好：


题目问的不一样。一个问的是资产负债表金融资产的入账价值，一个问的是损益表中的当期损益。

答案是11000那道题，问的是Calculate the amount that Parent Company should report in the balance sheet……

这道题问的是Calculate the amount of investment income that Parent Company should report in the income statement……


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努力的时光都是限量版，加油！

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