天堂之歌

听歌而来,送我踏青云〜

您现在的坐在位置:首页>智汇问答>CFA问答

Jasmine Liu2019-11-02 18:14:04

老师好,这题看解析没有听懂,为什么AFS的股票是算浮亏的?可以再给清晰的讲一遍吗?谢谢! At the beginning of the year, Company P purchased 1,000 shares of Company S for $80 per share. During the year, Company S paid a dividend of $4 per share. At the end of the year, Company S's share price was $75.What amount of investment income should Company P recognize in its income statement if the investment in Company S is considered trading, and what amount should be recognized if the investment is considered available-for-sale? A ($1,000) for trading; ($1,000) for available-for-sale B ($1,000) for trading; $4,000 for available-for-sale C ($5,000) for trading; $4,000 for available-for-sale

查看试题

回答(1)

吴慧敏2019-11-02 22:18:11

只要产品没有真正的卖出成交,fair value波动引起的账面价值波动都属于浮盈和浮亏。

  • 评论(0
  • 追问(0
评论

精品推荐

评论

0/1000

追答

0/1000

+上传图片

    400-700-9596
    (每日9:00-21:00免长途费 )

    ©2025金程网校保留所有权利

    X

    注册金程网校

    验证码

    同意金程的《用户协议》
    直接登录:

    已有账号登录