曼妙游离lyy · 2020年03月10日
问题如下：
Regarding to trading securities, the unrealized gains or losses will be reported on:
选项：
A.not reported
B.income statement
C.equity
解释：
B is correct. The unrealized or realized gains or losses of trading securities will all be reported in income statement.
是不是无论Fiancial asset 有没有被卖掉都要report在I/S里？
NO.PZ2018062004000078问题如下 Regarng to trang securities, the unrealizegains or losses will reporteon:A.not reporte.income statementC.equityB is correct. The unrealizeor realizegains or losses of trang securities will all reportein income statement.记得前面一道题说trang资产会怎么样影响retaineearning。那个是正确，这个为啥不选C呢
NO.PZ2018062004000078问题如下Regarng to trang securities, the unrealizegains or losses will reporteon:A.not reporte.income statementC.equityB is correct. The unrealizeor realizegains or losses of trang securities will all reportein income statement.对于交易性金融资产，未实现的损益不应该计入利润表吧？实现的损益才应该计入利润表？
你好 其实我听课的时候就没听懂，不太懂以amortize入账 和 以OCI入账的区别 老师说以amortize入账 指 现金流+holthe asset to maturity 以O入账 指 现金流+available for sale 可以举一个具体点的例子么？ 我觉得如果是bon话，是两个都符合的；不知该怎么区别 谢谢啦
损益表不是b/s的一部分么，所以选equity也没错？
