[考題] 103外交行政會計:Realtime－2016韓劇推薦排行榜 , 2016韓劇推薦好看的 , 2016韓劇推薦必看 , 2016韓劇 , 2016韓劇排行榜前十名 , 韓劇推薦 ,

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批踢踢實業坊 Examination 板

[考題] 103外交行政會計

Feb 17th 2015, 12:36, by linlru

作者linlru (小苓)

看板Examination

標題[考題] 103外交行政會計

時間Tue Feb 17 12:36:09 2015

挪威公司 2014 年 12 月 31 日的普通股股本為$5,000,000，結帳後保留盈餘為 $3,000,000，交易目的證券投資的未實現利得為$100,000，備供出售證券投資的未實現損失為$200,000。該公司 2014 年 12 月 31 日的權益總額是多少？此題答案是7800000 請問不必算交易目的證券投資未實現利得$100000 是因為他已經有涵蓋在結帳後保留盈餘裡嗎感謝解惑 -- ※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 27.247.131.54 ※ 文章網址: https://www.ptt.cc/bbs/Examination/M.1424147771.A.183.html

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