高頓網(wǎng)校USCPA責(zé)任小編在此為各位學(xué)員準(zhǔn)備以下有關(guān)“有價(jià)證券”的模擬題，你能夠選出正確答案嗎？
　　Entities should report marketable equity securities classified as trading at:
　　a. Fair value, with holding gains and losses included in earnings.
　　b. Lower of cost or market, with holding gains included in earnings only to the extent of previously recognized holding losses.
　　c. Lower of cost or market, with holding gains and losses included in earnings.
　　d. Fair value, with holding gains included in earnings only to the extent of previously recognized holding losses.
　　Explanation
　　Choice "a" is correct. Trading securities are reported at fair value, with holding gains and losses included in earnings.
　　Choice "c" is incorrect. Lower of cost or market valuation is not permitted under IFRS or U.S. GAAP.
　　Choice "b" is incorrect. Lower of cost or market valuation is not permitted under IFRS or U.S. GAAP.
　　Choice "d" is incorrect. Trading securities are reported at fair value but there is no restriction on the recognition of holding gains.
　　小編語(yǔ)錄：2015年起，給自己一個(gè)新開始。每天讀書、養(yǎng)花、行走，做一個(gè)安靜地時(shí)刻向上的女子。