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010****0328 · 2021年03月06日

CI为什么等于equity差加divdend

NO.PZ2017102901000022

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.

CI有几种求法呢 求解
1 个答案

纠纠_品职答疑助手 · 2021年03月07日

嗨,从没放弃的小努力你好:


我们大概知道2个公式:

第一个是:comprehensive income = income + other comprehensive income (OCI)

第二个是(这个是基于base法则的公式):beginning equity + CI - dividend + contribution from owner (股东投资) = ending equity


这两个公式都可以得到CI的值。


这道题目就是用第二个公式,因为这里没有提到contribution from owner (股东投资)所以这一项等于0 。

第二项变化下顺序就是 CI = ending equity-beginning equity +dividend

----------------------------------------------
努力的时光都是限量版,加油!

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