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美国CPA模拟试题:有价证券(九)

来源: 正保会计网校 编辑: 2015/02/10 11:07:00 字体:

Sun Corp. had investments in marketable equity securities costing $650,000. On June 30, Year 2, Sun decided to hold the investments indefinitely and accordingly reclassified them from trading to available-for-sale on that date. The investments' market value was $575,000 at December 31, Year 1, $530,000 at June 30, Year 2, and $490,000 at December 31, Year 2.

What amount should Sun report as net unrealized loss on available-for-sale marketable equity securities in its Year 2 statement of stockholders' equity?

a. $85,000

b. $45,000

c. $40,000

d. $160,000

Explanation

Choice "c" is correct, $40,000 "net unrealized loss on available-for-sale marketable equity securities" in the Year 2 statement of stockholders' equity.

Rule: Available-for-sale marketable equity securities are recorded at the fair value, and any temporary difference is reported as "net unrealized loss on available-for-sale marketable equity securities" in other comprehensive income on the statement of stockholders' equity.

Carrying amount 6/30/Year 2   $ 530,000

FMV December 31, Year 2   (490,000)

Net unrealized loss at 12/31/Year 2   $ 40,000

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