Board logo

标题: 求教!!! level1 los22中的一道FRA基础题~ [打印本页]

作者: hellodada    时间: 2014-3-28 17:43     标题: 求教!!! level1 los22中的一道FRA基础题~

The financial statement that would be helpful to an analyst in understanding the changes that have occurred in a company's retained earnings over a year is a statement of:a, changes in equity
b, financial position
c, comprehensive income


答案是a, 可是觉得c也对啊,因为看过statement of changes in equity 和 statement of comprehensive income 的定义后觉得c比较对的,哪位大侠解释一下~ 谢谢喽哈~

图片附件: 无标题.png (2014-3-28 17:35, 58.71 KB) / 下载次数 1
http://forum.theanalystspace.com/attachment.php?aid=54150&k=8a46c8907f542ece42ee5f99783f7c0a&t=1732577705&sid=Tr69FE



图片附件: 无标题.png (2014-3-28 17:37, 58.71 KB) / 下载次数 0
http://forum.theanalystspace.com/attachment.php?aid=54151&k=a6d89df548bea8546fbae12bc7be85f4&t=1732577705&sid=Tr69FE


作者: adjani.zhang    时间: 2014-3-30 00:21

changes in Retained Earning 说明了 changes in Equity

changes in Retained Earning 与 OCI item 没有关系




欢迎光临 CFA论坛 (http://forum.theanalystspace.com/) Powered by Discuz! 7.2