NO.PZ2023081403000034
问题如下：
Q. For financial assets classified as available for sale, how are unrealized gains and losses reflected in shareholders’ equity?选项：
A.They are not recognized. B.They flow through retained earnings. C.They are a component of accumulated other comprehensive income.解释：
C is correct. For financial assets classified as available for sale, unrealized gains and losses are not recorded on the income statement and instead are part of other comprehensive income. Accumulated other comprehensive income is a component of shareholders’ equity.
刚做过一道说unrealized GL直接计入retained earnings，这道题又是计入OCI，所以到底应该计入哪里，我看书上是说计入OCI
