问题
单项选择题
An analyst does research about measurement of financial assets. An appreciated marketable security carried at fair market value with unrealized gain or loss in comprehensive income is most likely classified as:（）
A. held for trading.
B. held to maturity.
C. available for sale.
答案
参考答案：C
解析：
| 交易类 (held for trading) | 待售类 (available for sale) | 持有到期类 (held to maturity) | |
| 资产负债表 | 公允市场价值 | 公允市场价值加上 未实现盈利/损失作为其他利润 | 摊销成本 |
| 利润表 | 分红 利息 已实现盈利/损失 未实现盈利/损失 | 分红 利息 已实现盈利/损失 | 利息 已实现盈利/损失 |