开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

庄园monar · 2022年05月05日

Comprehensive Income只有Net Income和Other Comprehensive Income

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.

Comprehensive Income只有Net Income和Other Comprehensive Income是吧?

那么为什么Comprehensive Income还要加上dividend呢?Dividend不在Net Income和Other Comprehensive Income里面吧?

我感觉我已经晕了,Comprehensive Income到底是怎么算的?

1 个答案
已采纳答案

Lucky_品职助教 · 2022年05月06日

嗨,爱思考的PZer你好:


OCI 单列在NI后面,不计入income statement中。OCI包括四项

1.Foreign currency translation gains and losses

2.Adjustments for minimum pension liability

3.Unrealized gains and losses from cash flow hedging derivatives

4.Unrealized gains and losses from available-for-sale securities

答案中的公式是这个的变形和简化,是所有者权益的变化:Beginning equity + New shares issuance – Shares repurchased + Comprehensive income – Dividends = Ending equity.


----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

  • 1

    回答
  • 0

    关注
  • 450

    浏览
相关问题

NO.PZ2017102901000022问题如下Selecteyear-enfinancistatement ta for Workharare shown below (millions).Enng shareholrs’ equity: 493ŸUnrealizegain on available-for-sale securities: 5Unrealizeloss on rivatives accountefor hees: –3ŸForeign currentranslation gain on consolition: 2Ÿvin pai 1ŸNet income 15 Beginning shareholrs’ equity: 475Workhars comprehensive income for the year:A.is $18 million.B.is increasethe rivatives accountefor hees.C.inclus $4 million in other comprehensive income.C is correct.Comprehensive income inclus both net income another comprehensive income.Other comprehensive income = Unrealizegain on available-for-sale securities –Unrealizeloss on rivatives accountefor hees + Foreign currentranslation gain on consolition= $5 million – $3 million + $2 million= $4 millionAlternatively,Comprehensive income – Net income = Other comprehensive incomeComprehensive income = (Enng shareholrs equity – Beginning shareholrs equity) + vin= ($493 million – $475 million) + $1 million= $18 million + $1 million = $19 millionNet income is $15 million so other comprehensive income is $4 million.请问B错在哪里?

2023-04-20 14:25 1 · 回答

NO.PZ2017102901000022 问题如下 Selecteyear-enfinancistatement ta for Workharare shown below (millions).Enng shareholrs’ equity: 493ŸUnrealizegain on available-for-sale securities: 5Unrealizeloss on rivatives accountefor hees: –3ŸForeign currentranslation gain on consolition: 2Ÿvin pai 1ŸNet income 15 Beginning shareholrs’ equity: 475Workhars comprehensive income for the year: A.is $18 million. B.is increasethe rivatives accountefor hees. C.inclus $4 million in other comprehensive income. C is correct.Comprehensive income inclus both net income another comprehensive income.Other comprehensive income = Unrealizegain on available-for-sale securities –Unrealizeloss on rivatives accountefor hees + Foreign currentranslation gain on consolition= $5 million – $3 million + $2 million= $4 millionAlternatively,Comprehensive income – Net income = Other comprehensive incomeComprehensive income = (Enng shareholrs equity – Beginning shareholrs equity) + vin= ($493 million – $475 million) + $1 million= $18 million + $1 million = $19 millionNet income is $15 million so other comprehensive income is $4 million. 到底是求CI还是OCI

2023-02-26 23:12 1 · 回答

NO.PZ2017102901000022 问题如下 Selecteyear-enfinancistatement ta for Workharare shown below (millions).Enng shareholrs’ equity: 493ŸUnrealizegain on available-for-sale securities: 5Unrealizeloss on rivatives accountefor hees: –3ŸForeign currentranslation gain on consolition: 2Ÿvin pai 1ŸNet income 15 Beginning shareholrs’ equity: 475Workhars comprehensive income for the year: A.is $18 million. B.is increasethe rivatives accountefor hees. C.inclus $4 million in other comprehensive income. C is correct.Comprehensive income inclus both net income another comprehensive income.Other comprehensive income = Unrealizegain on available-for-sale securities –Unrealizeloss on rivatives accountefor hees + Foreign currentranslation gain on consolition= $5 million – $3 million + $2 million= $4 millionAlternatively,Comprehensive income – Net income = Other comprehensive incomeComprehensive income = (Enng shareholrs equity – Beginning shareholrs equity) + vin= ($493 million – $475 million) + $1 million= $18 million + $1 million = $19 millionNet income is $15 million so other comprehensive income is $4 million. CI=NI+OCI里没有加v这一项呀

2022-07-08 00:50 2 · 回答

NO.PZ2017102901000022问题如下Selecteyear-enfinancistatement ta for Workharare shown below (millions).Enng shareholrs’ equity: 493ŸUnrealizegain on available-for-sale securities: 5Unrealizeloss on rivatives accountefor hees: –3ŸForeign currentranslation gain on consolition: 2Ÿvin pai 1ŸNet income 15 Beginning shareholrs’ equity: 475Workhars comprehensive income for the year: A.is $18 million. B.is increasethe rivatives accountefor hees. C.inclus $4 million in other comprehensive income. C is correct.Comprehensive income inclus both net income another comprehensive income.Other comprehensive income = Unrealizegain on available-for-sale securities –Unrealizeloss on rivatives accountefor hees + Foreign currentranslation gain on consolition= $5 million – $3 million + $2 million= $4 millionAlternatively,Comprehensive income – Net income = Other comprehensive incomeComprehensive income = (Enng shareholrs equity – Beginning shareholrs equity) + vin= ($493 million – $475 million) + $1 million= $18 million + $1 million = $19 millionNet income is $15 million so other comprehensive income is $4 million.请问这句里的consolition是不是仅指报子公司、母公司报表方面的合并?做题的时候觉得consolition有公司合并的意思,所以觉得。不属于OCI

2022-03-16 22:58 1 · 回答