问题已解决
老師您好:交易性金融資產(chǎn)、長期股權(quán)投資、投資性房地產(chǎn)、可供出售金融資產(chǎn)等收益計入哪個科目?
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能不能說的詳細一點呢?我15號參加初級職稱考試,老師您回答的這個我還是不明白,比如投資性房地產(chǎn)什么時候計入其他業(yè)務收支,什么時候計入公允價值變動損益?
2016 05/12 15:15
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2016 05/12 15:10
金融資產(chǎn)一般計入投資收益或其他綜合收益
投資性房地產(chǎn)會計入其他業(yè)務收支或公允價值變動損益
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2016 05/12 15:23
采用公允價值計量,公允價值變動計入公允價值變動損益
處置時,收入計入其他業(yè)務收入,成本計入其他業(yè)務成本
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