高顿网校USCPA责任小编在此为各位考生准备以下有关“有价证券”的模拟题，你知道正确答案吗？
　　Information regarding Stone Co.'s available-for-sale portfolio of marketable equity securities is as follows:
　　Aggregate cost as of 12/31/Y2 　　$ 170,000
　　Market value as of 12/31/Y2 　　148,000
　　At December 31, Year 1, Stone reported an unrealized loss of $1,500 to reduce investments to market value. This was the first such adjustment made by Stone on these types of securities. In its Year 2 statement of comprehensive income, what amount of unrealized loss should Stone report?
　　a. $0
　　b. $30,000
　　c. $22,000
　　d. $20,500
　　Explanation
　　Choice "d" is correct. Stone must report a net cumulative loss on its Statement of Stockholders' Equity (under "Accumulated Other Comprehensive Income") of $22,000 ($148,000 FMV ? $170,000 Cost). Stone has already reported a $1,500 loss as of 12/31/Y1; therefore, an unrealized loss of $20,500 ($22,000 ? $1,500) should be reported in the Statement of Comprehensive Income (as part of other comprehensive income) for Year 2.
　　高顿网校为考生准备了史上最全的USCPA考试备考指南，轻松学习，简单、高效，让考试So Easy！了解详情>>