问题已解决
交易性金融資產(chǎn)的入賬價值是什么?都包括些什么?怎么算的?
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同學(xué)你好,支付的價款減去支付的相關(guān)費用減去已宣告未支付的現(xiàn)金股利
2020 07/01 08:35
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2020 07/01 13:29
這個題里面哪些是交易型金融資產(chǎn)的賬面價值?
FAILED
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2020 07/01 13:48
同學(xué)你好,賬面價值=成本+公允價值變動=940+300
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2020 07/01 13:51
跟入賬價值不一樣對吧?
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2020 07/01 13:51
跟票面面值也不一樣,對吧?老師
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2020 07/01 13:53
是的,都不一樣。跟票面和入賬都不一樣。
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2020 07/01 13:57
可以講一下區(qū)別嗎?
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2020 07/01 14:01
入賬,就是購買的時候付出去的對價,僅限這個。
票面,債券的面值,比如面值100,賣80,入賬就跟票面不一樣了吧。
賬面價值,資產(chǎn)買進來后,可能會升值吧,,比如,入賬的時候100,后來升值到了120,此時,120就是賬面價值。
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2020 07/01 14:03
明白了,謝謝!
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2020 07/01 14:05
OK,祝你學(xué)習(xí)愉快,滿意給個五星好評。
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