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- 约2.29万字
- 约 77页
- 2018-09-22 发布于福建
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* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Available for sale vs. Trading Available for sale investment Trading securities investment Balance sheet 1/1/01 Investment*…....100 Common…100 Investment ….100 Common..100 Balance sheet 12/31/01 after price increase=$10 Investment.....100 Common…100 Investment….100 Common..100 FVA………… 10 AOCI-urg… 10 FVA………… 10 RE……. . 10 To record sale of investment on 1/1/02 at $120 Cash……………………….120
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