Analyzing Balance Sheets：練習問題

• a.

  As a component of other comprehensive income within equity

• b.

  As a line item in non-operating income on the income statement

• c.

  Directly in retained earnings without passing through comprehensive income

• d.

  As a line item in operating income on the income statement

• a.

  Retained earnings from normal business operations

• b.

  Dividends declared and paid to common shareholders

• c.

  Unrealized gains on trading securities

• d.

  Cumulative foreign currency translation adjustments

• a.

  Unearned revenue expected to be earned within the operating cycle

• b.

  Goodwill impairment losses

• c.

  Bonds payable due in five years

• d.

  Accumulated other comprehensive income

• a.

  contra-equity account, reducing total shareholders' equity.

• b.

  current asset under marketable securities.

• c.

  non-current asset at fair market value.

• d.

  contra-liability account, reducing total liabilities.

• a.

  other comprehensive income and accumulated in equity under revaluation surplus.

• b.

  net income as an operating gain.

• c.

  retained earnings directly, bypassing other comprehensive income.

• d.

  net income as non-operating revenue.

まず自分で答えを書いてから、解説と照らし合わせましょう。