问题已解决
請問這個中級會計考試的題目怎么做?
FAILED
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其他債權(quán)投資重分類為交易性金融資產(chǎn),應(yīng)當(dāng)繼續(xù)以公允價值計量該金融資產(chǎn)。同時,企業(yè)應(yīng)當(dāng)將之前計入其他綜合收益的累計利得或損失從其他綜合收益轉(zhuǎn)入當(dāng)期損益。一般會計分錄為:
借:交易性金融資產(chǎn)[公允價值]260000
貸:其他債權(quán)投資[公允價值]260000
借:其他綜合收益——其他債權(quán)投資公允價值變動10000
貸:公允價值變動損益10000(26000-25000)
存在減值準(zhǔn)備的,應(yīng)轉(zhuǎn)回:
借:其他綜合收益——信用減值準(zhǔn)備2000
貸:公允價值變動損益2000
2021 03/16 14:23
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2021 03/16 14:26
第一個分錄這樣寫不對嗎?為什么
FAILED
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2021 03/16 14:30
也是可以的,我省略了二級科目。
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2021 03/16 14:31
好的,特別的感謝
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2021 03/16 14:39
不用客氣,應(yīng)該做的。
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