请问B选项的解释是不是available-for-sale问题如下图：
选项：
A. 
B. 
C. 
解释：
NO.PZ2017102901000023 问题如下 When preparing income statement, whiof the following items woulmost likely classifieother comprehensive income? A.A foreign currentranslation austment B.unrealizegain on a security helfor trang purposes C.A realizegain on a rivative contranot accountefor a hee A is correct. Other comprehensive income inclus items thaffeshareholrs’ equity but are not reflectein the company’s income statement. In consoliting the financistatements of foreign subsiaries, the effects of translating the subsiaries’ balansheet assets anliabilities current exchange rates are incluother comprehensive income. 请问为什么b不对，这不是afs吗？
NO.PZ2017102901000023 问题如下 When preparing income statement, whiof the following items woulmost likely classifieother comprehensive income? A.A foreign currentranslation austment B.unrealizegain on a security helfor trang purposes C.A realizegain on a rivative contranot accountefor a hee A is correct. Other comprehensive income inclus items thaffeshareholrs’ equity but are not reflectein the company’s income statement. In consoliting the financistatements of foreign subsiaries, the effects of translating the subsiaries’ balansheet assets anliabilities current exchange rates are incluother comprehensive income. 老师可以举例trang和afs吗?
NO.PZ2017102901000023问题如下 When preparing income statement, whiof the following items woulmost likely classifieother comprehensive income?A.A foreign currentranslation austmentB.unrealizegain on a security helfor trang purposesC.A realizegain on a rivative contranot accountefor a heeA is correct. Other comprehensive income inclus items thaffeshareholrs’ equity but are not reflectein the company’s income statement. In consoliting the financistatements of foreign subsiaries, the effects of translating the subsiaries’ balansheet assets anliabilities current exchange rates are incluother comprehensive income.htm在b/s里面 是都放在资产项然后用现金当做备减项吗？因為放不了oci也不合適放is，如果要平衡，是否只能在asset裡面做平衡？
NO.PZ2017102901000023问题如下When preparing income statement, whiof the following items woulmost likely classifieother comprehensive income?A.A foreign currentranslation austmentB.unrealizegain on a security helfor trang purposesC.A realizegain on a rivative contranot accountefor a heeA is correct. Other comprehensive income inclus items thaffeshareholrs’ equity but are not reflectein the company’s income statement. In consoliting the financistatements of foreign subsiaries, the effects of translating the subsiaries’ balansheet assets anliabilities current exchange rates are incluother comprehensive income.讲课时是说transaction才记到I\S里。
unrealizegain on a security helfor trang purposes A realizegain on a rivative contranot accountefor a hee A is correct. Other comprehensive income inclus items thaffeshareholrs’ equity but are not reflectein the company’s income statement. In consoliting the financistatements of foreign subsiaries, the effects of translating the subsiaries’ balansheet assets anliabilities current exchange rates are incluother comprehensive income. 请问老师trang purpose和available for sale含义上不同在哪里～
