Home Forums Tax Realized Gain 은 Income statement에 어디에 보고 되나요? Realized Gain 은 Income statement에 어디에 보고 되나요? Name * Password * Email 문제 올릴게요 Beginning inventory: 800 units Units purchased during the year: 3000 units ending inventory 900 units current cost per unit of inventory $52 at 1/1, $60 at 12/31 At 12/31, the selling price per unit was $85 Income statement -COGS in I/S: $160,000 -Income from continuing operations before tax: $800,000 Balance sheet -inventory: $50,000 Prepare voluntary supplementary information restated into current cost (1) Unrealized holding gain 은 ending inventory at current cost로 하면 $54,000 - 50,000 = 4000 그래서 이건 balance sheet 의 AOCI로 가고 (확인 부탁드려요) (2) realized holding gain 은 cogs at current cost 는 2900*$56 = $162,400 - 160,000 = 2400 이 나오는건 이해가 가요 그런데 결국 (3) Income from continuing operations = 800,000-2400 = 797,600이 되는게 이해가 안가요. 일단 unrealized gain은 income statement로 가지 않기 때문에 제외시키는 것인거 같은데 2400은 왜 빼줘야되나요? I agree to the terms of service Comment
