试题与答案

下列关于资产公允价值发生变动时的账务处理中,正确的有()。 A.持有至到期投资以摊余

题型:多项选择题

题目:

下列关于资产公允价值发生变动时的账务处理中,正确的有()。

A.持有至到期投资以摊余成本进行后续计量,不应确认公允价值变动金额

B.出售可供出售金融资产时,应将原计入资本公积的公允价值变动转出,计入投资收益

C.交易性金融资产在资产负债表日公允价值的变动应计入当期损益

D.以公允价值模式计量的投资性房地产在资产负债表日公允价值的变动应计入资本公积

答案:

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Sandra Day O’Connor (1930 -   )

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C.Strong leaders .

D.Ways to success for women .

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