備供出售 未實現損益 - 會計
By Joe
at 2012-09-20T23:24
at 2012-09-20T23:24
Table of Contents
在95年中，A公司購買上市權益證券作為備供出售金融資產，其資料如下：
12/31/95
證券 成本 市價
A $20,000 $18,000
B 40,000 30,000
C 90,000 93,000
-----------------------
$150,000 $141,000
這些證券的未實現損失的金額在95年的損益表中，應該為多少？
（A）$0
（B）$3,000
（C）$9,000
（D）$12,000
答：A
差額不是要列入其他綜合損益嘛
還是我的理解錯誤QQ
感謝各位
--
12/31/95
證券 成本 市價
A $20,000 $18,000
B 40,000 30,000
C 90,000 93,000
-----------------------
$150,000 $141,000
這些證券的未實現損失的金額在95年的損益表中，應該為多少？
（A）$0
（B）$3,000
（C）$9,000
（D）$12,000
答：A
差額不是要列入其他綜合損益嘛
還是我的理解錯誤QQ
感謝各位
--
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