关于sample里面的一些题目 capital, balance, currency, customers, collected

xiaotianhaha90

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

rut

great answer

adjani.zhang

回复 2# dyzhang37

Available-for-sale:

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.

dyzhang37

1. 增加的应收款项就是还没有拿到手的现金 但是已经纳入今年的收入当中。 所以计算实收现金时要减去。

2. Realized loss on available-for-sale investment不纳入计算中 应该是Realized loss on available-for-trading investment才纳入计算