问题已解决
以公允價值計量且其變動記為其他綜合收益的應收票據(jù)是什么
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應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
應該是?還有個疑問,以公允價值且其變動計入其他綜合收益的金融資產(chǎn),要么會計科目是其他債權投資,或者其他權益工具投資,怎么這里會計科目是應收票據(jù)?
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2020 09/04 10:19
應收票據(jù)反映的是以攤余成本計量的金額,如果打算將來出售,應該是劃轉(zhuǎn)到以公允價值計量且其變動記為其他綜合收益項下
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2020 09/04 10:20
那會計科目還是用應收票據(jù)?
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2020 09/04 12:56
這個要看管理層持有應收票據(jù)的意圖,打算持有到期,以攤余成本計量。打算將來出售,以公允價值且其變動計入其他綜合收益的金融資產(chǎn)
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2020 09/04 13:27
會計科目是什么
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2020 09/04 13:28
打算持有到期,以攤余成本計量,記入應收票據(jù)。打算將來出售,以公允價值且其變動計入其他綜合收益的金融資產(chǎn),記入其他債權投資
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2020 09/04 13:31
那財務報表列報的時候,為什么又要把應收票據(jù)歸類為應收款項融資,如果一開始就計入其他債權投資的話,咋還會有應收票據(jù)這個科目,有點難理解
FAILED
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2020 09/04 15:16
應收票據(jù)歸類為應收款項融資,那就是說這個應收票據(jù)是短期的,不是長期的
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