【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
①
交易性金融资产
②
投资收益
③
财务费用
④
公允价值变动损益
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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？
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投资收益
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交易性金融资产——成本
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