【单选题】【消耗次数:1】
企业购入交易性金融资产所发生的交易费用,应借记
交易性金融资产
投资收益
财务费用
公允价值变动损益
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相关题目
【判断题】 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 
② 
【判断题】 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
【判断题】 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
【多选题】 关于交易性金融资产,需要计入当期投资收益的有(  )。
①  买入价
②  支付的手续费
③  支付的印花税
④  已到付息期但尚未领取的利息
【单选题】 企业取得交易性金融资产支付的手续费等相关交易费用,应当计入(  )。
①  初始入账金额
②  投资损益
③  财务费用
④  管理费用
【判断题】 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
【判断题】 根据《企业会计准则》的规定,以交易为目的取得的衍生金融资产属于交易性金融资产,但不通过“交易性金融资产”科目核算。
①  正确
②  错误
【单选题】 交易性金融资产期末应采用()计量。
①  历史成本
②  公允价值
③  可变现净值
④  重置成本
【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
【判断题】 交易性金融资产应当按照取得时的公允价值和相关交易费用之和作为初始入账金额。
①  正确
②  错误
随机题目
【单选题】 He was _____her in intelligence.
①  below
②  under
③  beneath
④  down
【单选题】 The human race has already paid a heavy price for its slow _____to environmental threats.
①  response
②  responsibility
③  resolution
④  resistance
【单选题】 He did me a _____turn by lending me ten pounds.
①  good
②  nice
③  fine
④  pretty
【单选题】 Not until three years ago _____ to work outside.
①  he began
②  he begins
③  began he
④  did he begin
【单选题】 I _____him the Christmas gift by mail because he came home during the Christmas holidays.
①  ought to have sent
②  couldn’t have sent
③  must have sent
④  needn’t have sent
【单选题】 My friend and adviser _____ to lend me his money.
①  have agreed
②  has agreed
③  agreed
④  are agreed
【单选题】 When he bent down to tie his shoelace, the belt of his trousers _____.
①  ruined
②  cracked
③  broke
④  split
【单选题】 In today’s newspaper, it _____ that there will be a new election tomorrow.
①  tells
②  states
③  writes
④  records
【单选题】 _____ in the past, at the moment it is a favorite choice for wedding gown.
①  Unpopular has as white been
②  White has been as unpopular
③  Unpopular has been as white
④  Unpopular as white has been
【单选题】 My grandfather accidentally _____ fire to the house.
①  put
②  took
③  set
④  got