【判断题】【消耗次数：1】
企业初始确认以摊余成本计量的金融资产时，相关交易费用应当直接计入当期损益。（ ）
①
对
②
错
参考答案：
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相关题目
【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
【多选题】
对于企业初始确认金融资产或金融负债时发生相关交易费用，下列说法中正确的有（ ）。
①
对于以公允价值计量且其变动计入当期损益的金融资产和金融负债，相关交易费用应当直接计入当期损益
②
对于以公允价值计量且其变动计入当期损益的金融资产和金融负债，相关交易费用应当计入初始确认金融
③
以公允价值计量且其变动计入其他综合收益的金融资产和金融负债，相关交易费用应当直接计入当期损益
④
对于以公允价值计量且其变动计入其他综合收益的金融资产和金融负债，相关交易费用应当计入初始确认金融
【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
【多选题】
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摊余成本计量的金融资产时，下列会计处理中正确的有（ ）。
①
将之前计入其他综合收益的累计利得或损失转出
②
调整该金融资产在重分类日的公允价值，并以调整后的净额作为新的账面价值
③
之前计入其他综合收益的累计利得或损失在重分类日不需转出
④
该金融资产重分类不影响其实际利率和预期信用损失的计量
随机题目
【单选题】
19. _______hand in his exercise book before Monday.
①
Need he to
②
Does he need
③
Needs he to
④
Need he
【单选题】
9. No sooner _______ he arrived home than he _______to start on another journey.
①
has; was asked
②
have; were asked
③
had; is asked
④
had; was asked
【单选题】
13. Where is my pen? I ______ it.
①
might lose
②
would have lost
③
should have lost
④
must have lost
【单选题】
14. I didn’thear the phone. I ______ asleep.
①
must be
②
must have been
③
should be
④
should have been
【单选题】
11. I thought you _____ like something to read, so I have bought you some books.
①
may
②
might
③
could
④
must
【单选题】
3. Few of them hurt themselves in the accident last night, ____ ?
①
but
②
and
③
though
④
so
【单选题】
9.The old farmer, ____the badly injured and burnt soldier, came out of the burning farmhouse, calling continuously for help.
①
supporting
②
having supported
③
being supported by
④
being supported
【单选题】
5.____the front door____, he had to enter the room through the back door.
①
Seen, painted
②
Seeing, painted
③
Being seen, being painted
④
Seeing, being painted
【单选题】
16. As I will be away for at least a year, I’d appreciate____ from you now and then so that I can know how everyone is getting along.
①
having heard
②
to hear
③
hearing
④
beingheard