刘同学2019-11-26 15:55:49
Selected data from Alpha Company's balance sheet at the end of the year follows: The investment in Beta Company had an original cost of $120,000. Assuming the investment in Beta is classified as available-for-sale, Alpha's total owners' equity at year-end is closest to: A $1,618,000. B $1,664,000. C $1,714,000. 老师您好,这个题我的疑问是 Beta Company had an original cost of $120,000,然而 开始是 150,000. 为什么说他们的差是 unrealized gain 那? 这个我应该怎么判断,需要老师讲下
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Sinny2019-11-26 17:59:03
同学你好,因为这里题目没有说是卖出了,而且卖出之后这个资产是不会确认在资产负债表中的,因此这里认为是未实现的损益
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