刘同学2019-11-25 22:26:37
When preparing an income statement, which of the following items would most likely be classified as other comprehensive income? 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. 老师您好,这个题我知道A肯定对,但是B也很疑惑,记得老师讲的其他综合收益要素的4 1项里, 其中有一条: unrealized gains and loses from available -for- sale securities 这个不是吗
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Sinny2019-11-26 09:34:26
同学你好,你说的AFS的unrealized gain or loss也是计入OCI的哦,但是B说的是trading security而不是AFS哦,这两个不是一个东西的,而不是不同金融工具的名称,所以B不对
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对了,我想问的就是 available for sale 和 trading purpose 不是同义词吗?在这两个词的理解上不明确
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同学你好,AFS指的是可供出售金融资产,trading指的是交易性金融资产,两者不是同义词哦


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