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Erwin · 2020年09月13日

问一道题：NO.PZ2017102901000022

  1. CFA I
  2. FRA

问题如下：

Selected year-end financial statement data for Workhard are shown below (millions).

Ending shareholders’ equity: 493

ŸUnrealized gain on available-for-sale securities: 5

Unrealized loss on derivatives accounted for as hedges: –3

ŸForeign currency translation gain on consolidation: 2

ŸDividends paid: 1

ŸNet income 15

Beginning shareholders’ equity: 475

Workhard’s comprehensive income for the year:

选项：

A.

is $18 million.

B.

is increased by the derivatives accounted for as hedges.

C.

includes $4 million in other comprehensive income.

解释：

C is correct.

Comprehensive income includes both net income and other comprehensive income.

Other comprehensive income = Unrealized gain on available-for-sale securities –Unrealized loss on derivatives accounted for as hedges + Foreign currency translation gain on consolidation

= $5 million – $3 million + $2 million

= $4 million

Alternatively,

Comprehensive income – Net income = Other comprehensive income

Comprehensive income = (Ending shareholders equity – Beginning shareholders equity) + Dividends

= ($493 million – $475 million) + $1 million

= $18 million + $1 million = $19 million

Net income is $15 million so other comprehensive income is $4 million.

A不对吗？ 直接 15-1+OCI=18，不就是CI？

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1 个答案

Olive_品职助教 · 2020年09月14日

嗨，努力学习的PZer你好：


不对，支付dividend是在综合损益之后的，因此计算comprehensive income不需要考虑dividend paid。

从BASE法则来看，期初equity+CI-dividend=期末equity，从这个角度也能看出来CI和dividend是单独计算的。


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