高頓網(wǎng)校USCPA責(zé)任小編在此為各位考生準(zhǔn)備以下有關(guān)“有價(jià)證券”的模擬題,你知道正確答案嗎?
  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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