单选题 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

【正确答案】 B
【答案解析】[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。