问题
单项选择题
An analyst does research about financial statement effects of investment security classification. An unrealized loss on a marketable security classified as availablefor-sale most likely:
A. decreases assets on the balance sheet.
B. creates a loss on the income statement.
C. has no impact on the financial statements.
答案
参考答案：A
解析： 对于可供出售证券(available-for-sale securities)来讲，未实现的损失反映在资产负债表中，记录为其他综合损失(other comprehensive loss)，这会减少权益，未实现的损失并不反映在利润表中。