【判断题】【消耗次数：1】
企业在持有交易性金融资产期间所获得的现金股利或债券利息，应当冲减交易性金融资产的初始入账金额。
①
正确
②
错误
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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
【单选题】
下列关于交易性金融资产的说法中，不正确的是（）。
①
在活跃市场上有报价、公允价值能够可靠计量的投资才能划分为交易性金融资产
②
在持有交易性金融资产期间取得的利息或现金股利，应当确认为投资收益
③
交易性金融资产的公允价值变动计入公允价值变动损益
④
处置交易性金融资产时影响损益的金额等于影响投资收益的金额
随机题目
【单选题】
Jack, the boss, asked Steven to leave — ____, she was filed.?
①
whats more ?
②
in addition?
③
on the contrary ?
④
D. in other words ?
【单选题】
He’s never again written ____ as his first one.
①
so good a book
②
such good a book
③
such good book
④
so a good book
【单选题】
“Where do you suggest going?” “We promised ____ the children to the West Lake.”
①
taking
②
to take
③
taken
④
took
【单选题】
Don’t be too ____ about things you are not supposed to know. ?
①
strange ?
②
amusing ?
③
curious ?
④
conscious?
【单选题】
To their surprise, they had much ____ and they even went to the same college. ?
①
in the same ?
②
in common ?
③
all the same ?
④
common things ?
【单选题】
____ little earlier this morning! I missed the school bus by only a minute and had to wait in the cold for nearly an hour!
①
If I had got up
②
If only I get up
③
If only I had got up
④
If I got up
【单选题】
My son is Andy. My brother’s son is Ben. Andy and Ben are ____.
①
nephews
②
cousins
③
brothers
④
nieces
【单选题】
Education and medical care are very ____ in theUnited States.
①
much
②
cheap
③
many
④
expensive
【单选题】
Since the road is wet this morning, ____ last night. ?
①
it must have rained ?
②
?it must rain ?
③
it must be raining ?
④
it must have been rained?