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XIUGINGMAN · 2022年04月16日

OCI包含什么有点混乱,老师能帮忙总结汇总一下吗

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

1 个答案

Kiko_品职助教 · 2022年04月18日

嗨,爱思考的PZer你好:


OCI包含什么的总结在基础班131页。我这里贴一下,同学可以参考,如果不太清楚可以看下对应的视频讲解。

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