问题已解决
交易性金融資產(chǎn)出售時的公允價值與賬面余額之間的差額作為投資損益。 這句話里的 “賬面余額”怎么理解?是購買時的交易性金融資產(chǎn)——成本 + 公允價值變動值 相加的和嗎?
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同學(xué)您好,是的,是這樣理解的
2021 07/17 22:05
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2021 07/17 22:15
那在持有過程中已宣告未發(fā)放的股利計入到投資收益中,這一部分在出售 交易性金融資產(chǎn)時,不用作為賬面余額嗎?
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2021 07/17 22:16
同學(xué)您好,這里不體現(xiàn)的
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2021 07/17 23:02
喔,謝謝老師
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2021 07/17 23:05
不客氣,這是我們的職責所在
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