【判断题】【消耗次数：1】
资产负债表日，交易性金融资产应按公允价值计量，且公允价值的变动计入当期投资损益。
①
正确
②
错误
参考答案：
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相关题目
【多选题】
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
【单选题】
资产负债表日，交易性金融资产公允价值高于其账面价值的差额，应贷记的会计科目是？
①
投资收益
②
交易性金融资产——成本
③
公允价值变动损益
④
交易性金融资产——公允价值变动
随机题目
【单选题】
When we speak to people, we should be ______.
①
as polite as possible
②
as polite as possibly
③
as politely as possible
④
as politely as possibly
【单选题】
His father began to work ______ he was seven years old.
①
as old as
②
as early as
③
as soon as
④
as much as
【单选题】
We traveled to Korea and arrived [填空] 7 o’clock [填空] the morning.
①
on; in
②
at; in
③
at; on
④
in; on