单选题 在年初，A公司按照每股80美元的价格购进1000股B公司的股票。在该年中，B公司向每股支付了4美元的股息。在年末，B公司的股价为每股75美元。试根据上述条件解答问题。
单选题 What amount should Company A report on its balance sheet at year-end if the investment in Company B is considered a trading security, and what amount should be reported if the investment is considered an available-for-sale security?
trading securities available-for-sale securities
① $75000 $75000
② $75000 $80000
③ $80000 $80000
【正确答案】 A
【答案解析】[解析] 交易性证券和待销证券均应按照其公允价值记录在资产负债表中。对于本题而言，在年末，对B公司的投资的公允价值为75×1000=75000美元，从而本题的正确选项为A。
单选题 What amount of investment should Company A recognize in its income statement if the investment in Company B is considered a trading security, and what amount should be reported if the investment is considered an available-for-sale security?
trading securities available-for-sale securities
① ($1000) ($1000)
② ($1000) $4000
③ ($5000) $4000
【正确答案】 B
【答案解析】[解析] 如果将对B公司的投资视为交易性证券，则应当确认的亏损金额为：
(未实现亏损-每股股息)×股份数=[(80-75)-4]×1000=1000(美元)
如果将对B公司的投资视为待销证券，则A公司的收益为：
每股股息×股份数=4×1000=4000(美元)