One of the elements of a financial statement is comprehensive income. Comprehensive income excludes changes in equity resulting from which of the following?
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2 .According to the FASB conceptual framework, comprehensive income includes which of the following?
A Loss on discontinued operations No;Investments by owners No B Loss on discontinued operations Yes;Investments by owners Yes C Loss on discontinued operations Yes;Investments by owners No D Loss on discontinued operations No;Investments by owners Yes
3 .影响保险储备量的因素有（ ）。
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6 .Which of the following items is not classified as "other comprehensive income?"
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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
