单选题 Where in the financial statements should a firm recognize the unrealized gains and losses on cash flow hedging derivatives and the unrealized gains and losses on available-for-sale securities?
Cash flow hedging derivatives Available-for-sale securities
①A. Other comprehensive income Other comprehensive income
②B. Other comprehensive income Net income
③C. Net income Other comprehensive income
  • A. ①
  • B. ②
  • C.③
【正确答案】 A
【答案解析】Unrealized gains and losses from cash flow hedging derivatives and unrealized gains and losses from available-for-sale securities are not recognized in the income statement; rather, they are both recognized as a component of stockholders' equity as a part of other comprehensive income.