问题如下图：
选项：
A. 
B. 
C. 
解释：
请问为什么不是OCI，谢谢
NO.PZ2016012101000078问题如下For financiassets classifietrang securities, how are unrealizegains anlosses reflectein shareholrs’ equity?A.They are not recognizeB.They flow through income into retaineearnings.C.They are a component of accumulateother comprehensive income.is correct.For financiassets classifietrang securities, unrealizegains anlosses are reporteon the income statement anflow to shareholrs’ equity part of retaineearnings.解析对于trang securities，因为就是为了赚取价格上涨而购买的金融资产，随时有可能卖出，所以unrealizegains/losses是报告在I/S中的，所以选B。对于available for sale，unrealizegains/losses是确认在OCI里的。对于helto maturity资产，不按fair value调整，所以不确认unrealizegains/losses。Trang security 和AFS的区别是？
NO.PZ2016012101000078 问题如下 For financiassets classifietrang securities, how are unrealizegains anlosses reflectein shareholrs’ equity? A.They are not recognize B.They flow through income into retaineearnings. C.They are a component of accumulateother comprehensive income. is correct.For financiassets classifietrang securities, unrealizegains anlosses are reporteon the income statement anflow to shareholrs’ equity part of retaineearnings.解析对于trang securities，因为就是为了赚取价格上涨而购买的金融资产，随时有可能卖出，所以unrealizegains/losses是报告在I/S中的，所以选B。对于available for sale，unrealizegains/losses是确认在OCI里的。对于helto maturity资产，不按fair value调整，所以不确认unrealizegains/losses。 前面有道O的题目似乎出错了
NO.PZ2016012101000078问题如下 For financiassets classifietrang securities, how are unrealizegains anlosses reflectein shareholrs’ equity?A.They are not recognizeB.They flow through income into retaineearnings.C.They are a component of accumulateother comprehensive income.is correct.For financiassets classifietrang securities, unrealizegains anlosses are reporteon the income statement anflow to shareholrs’ equity part of retaineearnings.解析对于trang securities，因为就是为了赚取价格上涨而购买的金融资产，随时有可能卖出，所以unrealizegains/losses是报告在I/S中的，所以选B。对于available for sale，unrealizegains/losses是确认在OCI里的。对于helto maturity资产，不按fair value调整，所以不确认unrealizegains/losses。但是B表述也有问题吧。获利不应该计入当期损益吗？但是中表述的是retaineearnings，是留存收益的意思吧？
