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為什么處置交易性金融資產(chǎn)時(shí),企業(yè)應(yīng)將原計(jì)入“公允價(jià)值變動(dòng)損益”科目的金額轉(zhuǎn)入“投資收益”科目,不轉(zhuǎn)了,原理是為什么呢
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因?yàn)榻鹑诠ぞ邷?zhǔn)則規(guī)定了吖。原來(lái)考慮要轉(zhuǎn),但是并不影響損益,因?yàn)檫@兩個(gè)科目都是損益類(lèi)?,F(xiàn)在最新的規(guī)定是不需要轉(zhuǎn)了。
2019 10/14 13:51
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2019 10/14 14:39
為什么呀?
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2019 10/14 14:48
大概是基于謹(jǐn)慎性原則,與國(guó)際會(huì)計(jì)準(zhǔn)則接軌所以今年改動(dòng)了哦。記憶就好了。
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