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果儿 · 2020年03月12日

问一道题:NO.PZ2016012102000205

问题如下:

The following is the balance sheet of Theta Company with selected data at the end of the year:

The investment in Gama Company cost $130,000 and is classified as FVOCI. At the end of the year, Theta Company's total owners' equity is closest to:

选项:

A.

$1,500,000.

B.

$1,503,000.

C.

$1,894,000.

解释:

Total stockholders' equity consists of common stock of $560,000, preferred stock of $126,000, retained earnings of $782,000, and accumulated other comprehensive income of $35,000, for a total of $1,503,000.

Total stockholders' equity = common stock of $560,000 + preferred stock of $126,000 + retained earnings of $782,000 + accumulated OCI of $35,000 = $1,503,000

题目中The investment in Gama Company cost $130,000 and is classified as FVOCI,是提示的什么信息呢?解题该怎么考虑?


2 个答案

Olive_品职助教 · 2020年11月30日

“请问为什么说fairvalue变化已经计入accumulated OCI中?不用从35,000变成20,000么?另外,题目中也没明说这个就是投资Gama Company 产生的OCI,也有可能是其他项目产生的OCI,如果从这个角度看的化,为什么这里的OCI不直接加上20,000? ”


因为OCI是资产负债表的科目,是一个累积项,对于FVOCI资产,FV的涨跌都是记入OCI,所以当期FV的变化已经体现在了期末OCI里面。

Olive_品职助教 · 2020年03月13日

嗨,爱思考的PZer你好:


金融资产不同分类的会计处理不同,如果是分类为FVOCI,则fair value的涨跌计入OCI,本题fair value的变化为20,000,但是这部分已经计入了accumulated OCI里,不用重复计算,这里是一个混淆条件。


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MoonC · 2020年11月29日

请问为什么说fairvalue变化已经计入accumulated OCI中?不用从35,000变成20,000么?另外,题目中也没明说这个就是投资Gama Company 产生的OCI,也有可能是其他项目产生的OCI,如果从这个角度看的化,为什么这里的OCI不直接加上20,000?

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