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Helen 🎈 · 2023年07月05日

看了这么多答案还是不理解

  1. CFA I
  2. FRA

NO.PZ2016012102000204

问题如下：

Parent Company purchased 2,000 shares of Sub Company for $60 per share at the beginning of the year. The dividend paid by Sub Company is $3 per share. The share price of Sub Company was $55 at the end of the year.

Calculate the amount of investment income that Parent Company should report in the income statement if the securities are regarded as FVPL and if the securities are regarded as FVOCI securities.

选项：

FVPL
FVOCI

A.

($4,000)
($4,000)

B.

($4,000)
$6,000

C.

($6,000)
$6,000

解释：

B is correct.

For FVPL security，both investment income(dividend) and unrealized G/L are reported in the I/S.

FVPL: ($3 dividend × $2,000 shares) - ($5 unrealized loss × 2,000 shares) = ($4,000)

For FVOCI secutrity, investment income(dividend) is report in the I/S, while unrealized G/L is report in the B/S(OCI).

FVOCI：$3 dividend × $2,000 = $6000

考点： FVPL和FVOCI当期损益

对于 FVPL，收到的Dividend和尚未实现的G/L ，都是直接计入利润表I/S的。

所以当期I/S损益 = （$ 3股息 × 2,000 股）-（$5未实现亏损 × 2,000 股）= - $4,000

对于 FVOCI，收到的Dividend是确定的收入，直接计入利润表I/S，但未实现的 G/L， 将作为其他综合收益（OCI），确认为B/S中的权益项。

所以当期I/S损益 = $ 3股息 × 2,000 股 = $6,000

为啥dividend6000计入了

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1 个答案

王园圆_品职助教 · 2023年07月05日

同学你好，你想问什么？“为啥dividend6000计入了”，你是想问分红为什么也计入I/S表？

这个问题不需要想的很复杂，无论这个公司的金融投资是记为FVPL或FVOCI，对于一个确定的，已经实实在在收到现金的收入来说，肯定是计入I/S 表的，所以两种金融资产收到的分红都增加I/S表的金额

或者，你也可以从OCI中可以记录的内容来看，请看以下讲义截图

讲义截图中的第二个绿色三角部分就是所有可以计入OCI的内容，分红不属于可以计入OCI的部分，所以就需要计入I／Ｓ表了

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