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CFA一级
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t 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 should Company P report on its balance sheet at year-end if the investment in Company S is considered a trading security, and what amount should be reported if the investment is considered an available-for-sale security? A $75,000 for trading; $75,000 for available-for-sale B $75,000 for trading; $80,000 for available-for-sale C $80,000 for trading; $80,000 for available-for-sale
查看试题 已回答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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