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luna · 2024年11月18日

FVPL 计算公式下应该是-4000吧，为什么是4000，不考虑正负？

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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

FVPL 计算公式下应该是-4000吧，为什么是4000，不考虑正负？

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王园圆_品职助教 · 2024年11月18日

同学你好，题目解析也好，题目正确答案B也好，都考虑了正负了，而且写的就是-4000啊

（xxxx）就是一种负数的表示形式哦，excel里面你可以试一下，（）也可以用来表示负数的

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