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美國CPA模擬試題：有價證券（六）
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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