问题
单项选择题
An analyst does research about comprehensive income and gathers the following information about a company:
·Net income is $1500000
·Unrealized losses on derivative contract accounted for as a hedge is $500000
·Unrealized gains on security classified as a trading security is $250000
·Losses on foreign currency translation is $600000（）
According to U. S. GAAP, the company's comprehensive income is closest to:A. $150000
B. $400000
C. $750000
答案
参考答案：B
解析：
$1500000-$500000-$600000=$400000。
作为交易型证券的未实现的盈利$250000已经包含在净收益(net income)中了，不需要再考虑计算。
