【判断题】【消耗次数：1】
以公允价值计量且其变动计入当期损益的金融资产需要计提减值准备。（ ）
①
对
②
错
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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】
企业将一项以公允价值计量且其变动计入当期损益的金融资产重分类为以摊余成本计量的金融资产的，所确认的新账面价值为（ ）。
①
该金融资产在重分类日的公允价值
②
该金融资产在重分类日的账面价值
③
该金融资产在重分类日的账面余额
④
该金融资产在重分类日的摊余成本
【单选题】
企业购入股票并分类为以公允价值计量且其变动计入当期损益的金融资产，初始入账金额是指( )。
(
①
股票的面值
②
股票的公允价值
③
实际支付的全部价款
④
股票的公允价值与交易税费之和
【单选题】
企业将一项以公允价值计量且其变动计入其他综合收益的金融资产重分类为以公允价值计量且其变动计入当期损益的金融资产的，对于之前计入其他综合收益的累计利得或损失应作的会计处理为（ ）。
①
将其从其他综合收益转入资本公积
②
将其从其他综合收益转入当期损益
③
将其从其他综合收益转入留存收益
④
无需结转其他综合收益
【判断题】
企业在初始确认时将某项金融资产分类为以公允价值计量且其变动计入当期损益的金融资产后，如果管理金融资产的业务模式发生了改变，可以重分类为其他类金融资产。
①
正确
②
错误
随机题目
【单选题】
The millions of circulations involved, _____ by hand, would have lost all practical value by the time they were finished.
①
had they been done
②
they had been done
③
having been done
④
they were done
【单选题】
Betty advised me to label our luggage carefully in case it gets _____ in transit.
①
misused
②
mishandled
③
mistaken
④
mislaid
【单选题】
Jack is so _____ to his appearance that he never has his clothes pressed.
①
adverse
②
anonymous
③
indifferent
④
casual
【单选题】
When he was asked about the missing briefcase, the man _____ever seeing it.
①
refused
②
denied
③
opposed
④
resisted
【单选题】
_____money, she is quite rich. However, this does not mean that she is happy.
①
Concerning
②
As to
③
In terms of
④
In the light of
【单选题】
_____the stress of examinations are over, we call all relax.
①
while
②
Even though
③
Now that
④
For
【单选题】
He was determined to sail around the world _____his illness and old age.
①
given
②
although
③
despite
④
in spite
【单选题】
Although she wrote a lot of short stories and poems when she was very young, _____she was twenty five.
①
her first real success did not come until
②
her real first success came until not
③
since her first real success did not come until
④
not until her first real success
【单选题】
I was awfully tired when I got home from work, but a half hour nap _____me.
①
revived
②
released
③
relieved
④
recovered