[单选题]
Which of the following is included in other comprehensive income?
A .Unrealized holding gains and losses on trading securities.
B .The difference between the accumulated benefit obligation and the fair value of pension plan assets.
C .Unrealized holding gains and losses that result from a debt security being transferred into the held-to-maturity category from the available-for-sale category.
D .Foreign currency translation adjustments.
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .在不考虑保险储备的情况下，影响再订货点的因素包括（ ）。
A 单位缺货成本 B 每天消耗的原材料数量 C 预计交货时间 D 每次订货成本
题型:
多选题
提问时间:
2021-08-24
2 .Which of the following items is not classified as "other comprehensive income?"
A Unrealized gains for the year on available-for-sale marketable securities. B Foreign currency translation adjustments. C Minimum pension liability equity adjustment for a defined-benefit pension plan. D Extraordinary gains from extinguishment of debt.
题型:
单选题
提问时间:
2021-08-24
3 .下列关于货币时间价值的表达式中，正确的有（ ）。
A 复利终值系数＝（1＋i）n B 复利现值系数＝（1＋i）－n C 普通年金终值系数＝[（1＋i）n－1]/i D 普通年金现值系数＝[1－（1＋i）n]/i
题型:
多选题
提问时间:
2021-08-24
5 .企业要想提高边际贡献总额，可采取的措施有（ ）。
A 降低固定成本 B 提高销售单价 C 降低单位变动成本 D 扩大销售量
题型:
多选题
提问时间:
2021-08-24
6 .Which of the following is a component of other comprehensive income?
A Minimum accrual of vacation pay. B Changes in market value of inventory. C Cumulative currency-translation adjustments. D Unrealized gain or loss on trading securities.
题型:
单选题
提问时间:
2021-08-24
7 .下列各项中，影响应收账款周转率指标的有（ ）。
A 应收票据 B 应收账款 C 预付账款 D 销售折扣与折让
题型:
多选题
提问时间:
2021-08-24
