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Victutu · 2020年10月18日

问一道题:NO.PZ2018062018000023

问题如下:

Other comprehensive income includes:

选项:

A.

actuarial gains or losses from DB plan

B.

foreign transaction gains or losses

C.

Unrealized loss on held-to-maturity securities

解释:

A is correct.

Other comprehensive income includes foreign currency translation gains or losses, actuarial gains or losses, unrealized gains or losses on available-for-sale securities, unrealized loss from cash flow hedging derivatives.

答案写的是:Other comprehensive income includes foreign currency translation gains or losses

但又不给选B?

1 个答案

Olive_品职助教 · 2020年10月19日

嗨,从没放弃的小努力你好:


要区分 transaction 和 translation,是两个不同的单词,表示的经济活动是不同的。

参考:understanding Income Statements一章“Comprehensive Income”这个视频(二倍速三分半左右开始)


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