新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
美國CPA模擬試題：有價(jià)證券（四）
Nola Co. has a portfolio of marketable equity securities which it does not intend to sell in the near term. How should Nola classify these securities， and how should it report unrealized gains and losses from these securities？
Classify as Report as a
a. Available-for-sale securities Component of income from continuing operations
b. Trading securities Component of income from continuing operations
c. Trading securities Component of other comprehensive income
d. Available-for-sale securities Component of other comprehensive income
Explanation
Choice “d” is correct. Investments in marketable equity securities which the company does not intend to sell in the near term should be classified as available-for-sale. Unrealized gains and losses on available-for-sale securities should be reported as a separate component of other comprehensive income.
【我要糾錯(cuò)】 責(zé)任編輯：藍(lán)色天空
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號