问题已解决
15、企業(yè)取得一項交易性金融資產(chǎn),在持有期間,被投資單位宣告分派股票股利,下列說法正確的是( )。 A 按企業(yè)應(yīng)分得的金額計入當(dāng)期投資收益 B 按分得的金額計入資本公積 C 被投資單位宣告分配股票股利,投資單位無需進行賬務(wù)處理 D 企業(yè)應(yīng)當(dāng)在實際收到時才進行賬務(wù)處理
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您好,選C;被投資單位宣告分派股票股利,投資方不需要做會計處理;被投資方宣告分配現(xiàn)金股利,投資方應(yīng)分得的金額計入當(dāng)期投資收益。
2020 03/08 15:34
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2020 03/08 15:36
老師,那選項D錯在哪
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2020 03/08 15:40
您好,D的原話應(yīng)該是企業(yè)向投資者實際發(fā)放現(xiàn)金股利時,應(yīng)編制會計分錄。謝謝
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2020 03/08 15:41
明白了謝謝老師
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2020 03/08 15:42
勤奮努力的同學(xué),希望我的答復(fù)對您有幫助,加油?。?!