问题如下：
Which of the following transactions will report in owners' equity?
选项：
A.Available-for-sale securities's unrealized gian and loss.
B.Available-for-sale securities's dividends.
C.Held-to-maturity securities's interest income.
解释：
Available-for-sale securities's unrealized gian and loss in the owner equity.
The repayment of face amount does not affect owners' equity.
Dividends are reported in the income statement.
owner's equity 就是 equity吗 它在equity中的组成是什么样的呢？ 之前主要记住了equity是剩余项 是股东 contributed和CI的加和 dividend要放在哪里呢？
