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chevalier913 · 2020年02月10日

问一道题:NO.PZ201612170100000105 第5小题 [ CFA II ]

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问题如下图:

选项:

A.

B.

C.

解释:

如果有OCI就会改变equity,但是不改变NI是吗

1 个答案

maggie_品职助教 · 2020年02月11日

是的,其他综合收益(OCI)是绕过损益表直接进入股东权益(OCI不是利润表科目,因此它不会影响NI),因此OCI只会影响每股账面价值。 

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