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 |
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。