问题如下图:
选项:
A.
B.
C.
解释:
B选项是什么意思?外汇交易?
NO.PZ2018062018000023问题如下Other comprehensive income inclus:A.actuarigains or losses from planB.foreign transaction gains or lossesC.Unrealizeloss on helto-maturity securities A is correct. Other comprehensive income inclus foreign currentranslation gains or losses, actuarigains or losses, unrealizegains or losses on available-for-sale securities, unrealizeloss from cash flow heing rivatives.B错误应该是translation,而不是transaction。C错误应该是available for sale/FVOCI金融资产产生的unrealizegain or loss,而不是helto-maturity金融资产。 想问一下helto maturity 金融资产和available for sale金融资产的区别
NO.PZ2018062018000023问题如下Other comprehensive income inclus:A.actuarigains or losses from planB.foreign transaction gains or lossesC.Unrealizeloss on helto-maturity securities A is correct. Other comprehensive income inclus foreign currentranslation gains or losses, actuarigains or losses, unrealizegains or losses on available-for-sale securities, unrealizeloss from cash flow heing rivatives.B错误应该是translation,而不是transaction。C错误应该是available for sale/FVOCI金融资产产生的unrealizegain or loss,而不是helto-maturity金融资产。 a说的是actuarial,但是讲义写的是unrealize不理解a为什么对
NO.PZ2018062018000023问题如下Other comprehensive income inclus: A.actuarigains or losses from pl B.foreign transaction gains or losses C.Unrealizeloss on helto-maturity securities A is correct. Other comprehensive income inclus foreign currentranslation gains or losses, actuarigains or losses, unrealizegains or losses on available-for-sale securities, unrealizeloss from cash flow heing rivatives.B错误应该是translation,而不是transaction。C错误应该是available for sale/FVOCI金融资产产生的unrealizegain or loss,而不是helto-maturity金融资产。 OCI包含什么有点混乱,老师能帮忙总结汇总一下吗
NO.PZ2018062018000023 foreign transaction gains or losses Unrealizeloss on helto-maturity securities A is correct. Other comprehensive income inclus foreign currentranslation gains or losses, actuarigains or losses, unrealizegains or losses on available-for-sale securities, unrealizeloss from cash flow heing rivatives. B错误应该是translation,而不是transaction。 C错误应该是available for sale/FVOCI金融资产产生的unrealizegain or loss,而不是helto-maturity金融资产。 C中的security,涨涨跌跌分别计入哪里?还是哪里都不记,直接忽略?
NO.PZ2018062018000023 应该是translation,而不是transaction 这两者的区别是什么?