问题
单项选择题
According to International Financial Reporting Standards, how do cash dividends received from trading securities and available-for-sale securities affect net income Trading securities Available-for-sale securities（）
A. Increase Increase
B. Increase No effect
C. No effect Increase
答案
参考答案：A
解析：
Dividends received from trading securities and available-for-sale securities are recognized in the income statement. The difference in trading and available-for-sale classifications relates to the treatment of any unrealized gains and losses.