摇一摇 · 2023年08月08日
NO.PZ2023020602000049
问题如下：
At the beginning of the year, a company had total shareholders' equity consisting of $50,000 in retained earnings, contributed capital at the start was $200,000.
The total shareholders'
equity at the end of the year is closest to:
选项：
A.$268,000 B.$284,000 C.$287,000解释：
List and explain the components of owners' equity.
为什么3000不用再算进去呢
lynn_品职助教 · 2023年08月09日
嗨，爱思考的PZer你好：
available-for-sale 的unrealized gain or loss，无论国际还是美国准则，都是计入OCI的，即都确认为权益项目
而realized gain or loss是直接进入NI，NI是损益表科目，是通过retained earnings进入equity的，本题已经在ending retained earnings的8500中体现了
题目让计算The total shareholders' equity at the end of the year is closest to，所以不用加NI的3000。
----------------------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
