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标题: [讨论] LEVEL MOCK EXAM Q55 答案是不是错啦 [打印本页]

作者: 注金证 时间: 2010-6-1 21:13 标题: [讨论] LEVEL MOCK EXAM Q55 答案是不是错啦

55. A company reported net income of $400,000 for the year. At the end of the year, the company had an unrealized gain of $50,000 on its available-for-sale securities, an unrealized gain of $40,000 on held-to-maturity securities and an unrealized loss of $100,000 on its portfolio of held-for-trading securities. The company’s comprehensive income (in $) for the year is closest to:
A. 350,000.
B. 390,000.
C. 450,000.
Answer: C

我觉得是 400000-100000 +50000= 350，000、 (A)

作者: sharco99 时间: 2010-6-1 21:16

我也感觉是错了. 老师老师!!!

作者: 刘备 时间: 2010-6-1 21:16

-100已经包含在net income里面了

作者: allanfan 时间: 2010-6-1 21:17

p & l of held-for-trading securities is already in net income, so 450K is correct.

[此贴子已经被作者于2010-6-2 5:21:27编辑过]

作者: jikehurry 时间: 2010-6-1 21:49

 unrealized loss of $100,000 on its portfolio of held-for-trading securities 已经计入NET INCOME 无需重复减去答案是45000

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