问题已解决
以公允價(jià)值計(jì)量且其變動(dòng)記為其他綜合收益的應(yīng)收票據(jù)是什么
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應(yīng)該是沒有打算持有到期,而是有轉(zhuǎn)讓打算的匯票
2020 09/04 07:23
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2020 09/04 08:02
應(yīng)該是?還有個(gè)疑問,以公允價(jià)值且其變動(dòng)計(jì)入其他綜合收益的金融資產(chǎn),要么會(huì)計(jì)科目是其他債權(quán)投資,或者其他權(quán)益工具投資,怎么這里會(huì)計(jì)科目是應(yīng)收票據(jù)?
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2020 09/04 10:19
應(yīng)收票據(jù)反映的是以攤余成本計(jì)量的金額,如果打算將來出售,應(yīng)該是劃轉(zhuǎn)到以公允價(jià)值計(jì)量且其變動(dòng)記為其他綜合收益項(xiàng)下
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2020 09/04 10:20
那會(huì)計(jì)科目還是用應(yīng)收票據(jù)?
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2020 09/04 12:56
這個(gè)要看管理層持有應(yīng)收票據(jù)的意圖,打算持有到期,以攤余成本計(jì)量。打算將來出售,以公允價(jià)值且其變動(dòng)計(jì)入其他綜合收益的金融資產(chǎn)
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2020 09/04 13:27
會(huì)計(jì)科目是什么
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2020 09/04 13:28
打算持有到期,以攤余成本計(jì)量,記入應(yīng)收票據(jù)。打算將來出售,以公允價(jià)值且其變動(dòng)計(jì)入其他綜合收益的金融資產(chǎn),記入其他債權(quán)投資
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2020 09/04 13:31
那財(cái)務(wù)報(bào)表列報(bào)的時(shí)候,為什么又要把應(yīng)收票據(jù)歸類為應(yīng)收款項(xiàng)融資,如果一開始就計(jì)入其他債權(quán)投資的話,咋還會(huì)有應(yīng)收票據(jù)這個(gè)科目,有點(diǎn)難理解
FAILED
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2020 09/04 15:16
應(yīng)收票據(jù)歸類為應(yīng)收款項(xiàng)融資,那就是說這個(gè)應(yīng)收票據(jù)是短期的,不是長(zhǎng)期的
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