【判断题】【消耗次数：1】
企业为取得交易性金融资产发生的交易费用应计入交易性金融资产初始确认金额。（ ）
①
正确
②
错误
参考答案：
复制
纠错
相关题目
【多选题】
对于企业初始确认金融资产或金融负债时发生相关交易费用，下列说法中正确的有（ ）。
①
对于以公允价值计量且其变动计入当期损益的金融资产和金融负债，相关交易费用应当直接计入当期损益
②
对于以公允价值计量且其变动计入当期损益的金融资产和金融负债，相关交易费用应当计入初始确认金融
③
以公允价值计量且其变动计入其他综合收益的金融资产和金融负债，相关交易费用应当直接计入当期损益
④
对于以公允价值计量且其变动计入其他综合收益的金融资产和金融负债，相关交易费用应当计入初始确认金融
【单选题】
下列项目中，应计入交易性金融资产取得成本的是（ ）。
①
支付的相关税费
②
支付的购买价格
③
实际支付的价款中含有的已到付息期但尚未领取的债券利息
④
支付的手续费
【多选题】
下列项目中，不应计入交易性金融资产取得成本的是
①
支付的购买价格
②
支付的交易费用
③
支付的相关税金
④
支付价款中包含的应收利息
⑤
支付价款中包含的应收现金股利
随机题目
【单选题】
11. I thought you _____ like something to read, so I have bought you some books.
①
may
②
might
③
could
④
must
【单选题】
3. Few of them hurt themselves in the accident last night, ____ ?
①
but
②
and
③
though
④
so
【单选题】
9.The old farmer, ____the badly injured and burnt soldier, came out of the burning farmhouse, calling continuously for help.
①
supporting
②
having supported
③
being supported by
④
being supported
【单选题】
5.____the front door____, he had to enter the room through the back door.
①
Seen, painted
②
Seeing, painted
③
Being seen, being painted
④
Seeing, being painted
【单选题】
16. As I will be away for at least a year, I’d appreciate____ from you now and then so that I can know how everyone is getting along.
①
having heard
②
to hear
③
hearing
④
beingheard
【单选题】
7.He looked around and caught a man____his hand into the pocket of a passenger.
①
put
②
to be put
③
to put
④
putting
【单选题】
14.The thief fell to the ground，his left foot ____and blood ____down from his mouth.
①
breaking; running
②
broken; running
③
breaking; run
④
broken; run
【单选题】
18.- Did you get a dictionary?- No, I _____, but there were not any _____.
①
tried; to be left
②
had tried to; leaving
③
tried to; left
④
had tried; have left
【单选题】
4.____the diamond, he had to look for a place to hide it.
①
Having stolen
②
Having been stolen
③
Stolen
④
Stealing
【单选题】
12.You can’t imagine what great trouble they have ____the problem____.
①
to solve; being talked about
②
solving; discussing
③
to solve; to talk about
④
solving; being discussed