单选题 An unrealized gains on a marketable security classified as trading is most likely reflected on:
A. the balance sheet only.
B. the income statement only.
C. both the balance sheet and the income statement.

【正确答案】 B

【答案解析】[解析] 投资证券的分类对于财务报表的影响如下：

	Trading	Available-for-sale	Held-to-maturity
Balance sheet or carry- ing value	Fair market value	Fair market value with un- realized G/L^* in compre- hensive income	Amortized cost



Recognized as income	Dividends Interest Realized G/L Unrealized G/L	Dividends Interest Realized G/L	Interest Realized G/L

* G/L代表gains/losses。