问题已解决
交易性金融資產(chǎn)計算中的出售時賬面余額與出售時交易性金融資產(chǎn)賬面價值有什么區(qū)別?
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您好,1、交易性金融資產(chǎn)出售時的賬面余額,就是交易性金融資產(chǎn)科目余額,出售交易性金融資產(chǎn)賬面價值,就是交易性金融資產(chǎn)科目余額,再加減減值準備科目余額。2.宣告時,貸方的投資收益影響營業(yè)利潤。
2022 01/29 17:05
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2022 01/29 17:30
是不是可以這么理解比如說1月31號出售時100,賬面余額是80那么投資收益就是20,那么影響利潤就是20呢
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2022 01/29 17:45
是的,你的理解是正確的
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2022 01/29 19:21
好的,謝謝老師!祝您新年快樂!
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2022 01/29 19:23
不客氣,祝你新年快樂
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