NO.PZ2018062018000023
问题如下:
Other comprehensive income includes:
选项:
A.actuarial gains or losses from DB plan
B.foreign transaction gains or losses
C.Unrealized loss on held-to-maturity securities
解释:
A is correct.
Other comprehensive income includes foreign currency translation gains or losses, actuarial gains or losses, unrealized gains or losses on available-for-sale securities, unrealized loss from cash flow hedging derivatives.
B选项错误:应该是translation,而不是transaction。
C选项错误:应该是available for sale/FVOCI金融资产产生的unrealized gain or loss,而不是held-to-maturity金融资产。
OCI包含什么有点混乱,老师能帮忙总结汇总一下吗