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美国CPA模拟试题:有价证券(六)

普通 来源:正保会计网校 2015-02-10

Information regarding Stone Co.'s available-for-sale portfolio of marketable equity securities is as follows:

Aggregate cost as of 12/31/Y2   $ 170,000

Market value as of 12/31/Y2   148,000

At December 31, Year 1, Stone reported an unrealized loss of $1,500 to reduce investments to market value. This was the first such adjustment made by Stone on these types of securities. In its Year 2 statement of comprehensive income, what amount of unrealized loss should Stone report?

a. $0

b. $30,000

c. $22,000

d. $20,500

Explanation

Choice "d" is correct. Stone must report a net cumulative loss on its Statement of Stockholders' Equity (under "Accumulated Other Comprehensive Income") of $22,000 ($148,000 FMV − $170,000 Cost). Stone has already reported a $1,500 loss as of 12/31/Y1; therefore, an unrealized loss of $20,500 ($22,000 − $1,500) should be reported in the Statement of Comprehensive Income (as part of other comprehensive income) for Year 2.

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