1. 题目给了一个income statement和一个balance sheet，让计算2009年收到的现金， 答案是cash collected from customers=revenue-increase in AR. 为什么要用09年的现金减去增加的应收款？
2.告诉年初的share capital 200,000, retained earning50,000. 列了一串东西，有realized loss on available-for-sale investments, foreign currency translation gain on foreign subsidiaries, repurchase of company stock, to be held as treasury stock，让算the total equity at the end of the year is closest to . 我想问为什么realized loss on available-for-sale investments不列入计算中将它减去作者: dyzhang37 时间: 2014-10-28 09:20
1. The realized gains or losses are recognized in the income statement.
2. The unrealized gains and losses are excluded from the income statement and are reported as a separate component of stockholders' equity (in other comprehensive income).
3. When the securities are sold, the unrealized gains and losses are removed from
other comprehensive income, as they are now realized, and recognized in the
income statement.作者: rut 时间: 2014-12-5 23:02
