【多选题】【消耗次数：1】
以公允价值计量且其变动计入当期损益的金融资产，正确的会计处理方法有（ ）。
①
企业划分为以公允价值计量且其变动计入当期损益的金融资产的股票、债券，应当按照取得时的公允价值和相关的交易费用作为初始确认金额
②
支付的价款中包含已宣告但尚未发放的现金股利或债券利息，应当单独确认为应收项目
③
企业在持有期间取得的利息或现金股利，应当确认为投资收益
④
资产负债表日，公允价值变动计入当期损益
参考答案：
复制
纠错
相关题目
【单选题】
企业购入股票并分类为以公允价值计量且其变动计入当期损益的金融资产，初始入账金额是指( )。
(
①
股票的面值
②
股票的公允价值
③
实际支付的全部价款
④
股票的公允价值与交易税费之和
【单选题】
企业将一项以公允价值计量且其变动计入当期损益的金融资产重分类为以摊余成本计量的金融资产的，所确认的新账面价值为（ ）。
①
该金融资产在重分类日的公允价值
②
该金融资产在重分类日的账面价值
③
该金融资产在重分类日的账面余额
④
该金融资产在重分类日的摊余成本
【单选题】
企业将一项以公允价值计量且其变动计入其他综合收益的金融资产重分类为以公允价值计量且其变动计入当期损益的金融资产的，对于之前计入其他综合收益的累计利得或损失应作的会计处理为（ ）。
①
将其从其他综合收益转入资本公积
②
将其从其他综合收益转入当期损益
③
将其从其他综合收益转入留存收益
④
无需结转其他综合收益
随机题目
【单选题】
20.The girl’s voice was so low that we could ________ hear her.
①
seldom
②
almost
③
only
④
hardly
【单选题】
7.When we go abroad we are always being ______ around like a group of mentally disabled people.
①
guided
②
.ushered
③
introduced
④
displayed
【单选题】
9. All correspondence ______ to the editor should be sent by airmail.
①
addressed
②
sent
③
signaled
④
went
【单选题】
11.Since family ______children’s character, he encouraged parents to teach children reading.
①
formed
②
shaped
③
built
④
made
【单选题】
17. It was the headmaster _____ gave us the leave to go to the concert.
①
who
②
whom
③
that
④
which
【单选题】
15.It was on the day my first son was born _____ I put them in the soil.
①
when
②
who
③
that
④
where
【单选题】
19.Our school library is ________ closed for repairs.
①
shortly
②
quickly
③
temporarily
④
rapidly
【单选题】
24. They are teachers and dont realize ______ to start and run a company.
①
what it takes
②
what takes it
③
what they take
④
what takes them
【单选题】
21.If it ________ tomorrow, the match would be put off.
①
will rain
②
were to rain
③
was raining
④
had rained