【判断题】【消耗次数：1】
企业取得交易性金融资产时支付的交易费用，应当计入交易性金融资产的初始入账金额。
①
正确
②
错误
参考答案：
复制
纠错
相关题目
【多选题】
关于交易性金融资产的计量，下列说法中正确的有( )。
①
取得交易性金融资产时，以该购买日的公允价值作为交易性金融资产的初始确认金额
②
取得交易性金融资产的相关交易费用，在发生时计入当期损益
③
资产负债表日，企业应将交易性金融资产的公允价值变动计入当期损益
④
处置交易性金融资产时，企业应将处置损益计入资本公积科目
【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
随机题目
【单选题】
Modern ____ perhaps causes more problems than it solves.
①
technique
②
technology
③
tactics
④
tendency
【单选题】
Dreams are beautiful. However, to _____ them needs lots of time and work.
①
discover
②
find
③
achieve
④
stop
【单选题】
— The old man wouldn’ t stay at home for a rest even if it
rained.
—_____. He would feel sick if he stayed home for one day.
①
So would my grandpa
②
So wouldn’ t my grandpa
③
Neither would my grandpa
④
Nor wouldn’ t my grandpa
【单选题】
The dispute is ____ to be settled for a long time to come.
①
uncertain
②
susceptible
③
impossible
④
unlikely
【单选题】
I cannot read your writing. It is ____.
①
legible
②
illegible
③
eligible
④
intelligent
【单选题】
I caught a____ of the car before it disappeared around the
bend.
①
glance
②
glimpse
③
look
④
see
【单选题】
Unless all the members agree to ____ to the plan there may be further development in the course of action.
①
tumble
②
stick
③
come
④
adjust
【单选题】
It was the driver’s ____ that caused him to step on the gas instead of the brake after his car went over the curb.
①
fraud
②
alarm
③
terror
④
panic