问题 单项选择题

An analystdoes research about comprehensive income and gathers the following annual information about a company (in millions):

Beginning shareholders' equity $1440
Total asset $3330
Net income $120
Cash dividends paid $95
Ending shareholders' equity $1595
Assuming there was no issuance or repurchase of common stock during the year, the company's comprehensive income (in millions) is:()

A. $130

B. $250

C. $400

答案

参考答案:B

解析:

Ending shareholders' equity=Beginning shareholders' equity+Net income-cash dividends paid+Other comprehensive income。

Other comprehensive income=1595-1440-120+95=130($)。

Comprehensive mcome=Other comprehensive income+Net income=130+120=250。

选择题
单项选择题