问题已解决
這道題的一和四該怎么做分錄
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您好同學(xué),請(qǐng)上傳題目,我先看看
2022 04/02 14:16
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2022 04/02 14:22
這個(gè)題目
FAILED
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2022 04/02 14:26
(1)交易性金融資產(chǎn)公允價(jià)值下跌時(shí):
借:公允價(jià)值變動(dòng)損益? 480-60*7.5=30
貸:交易性金融資產(chǎn)——公允價(jià)值變動(dòng) 30
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2022 04/02 14:27
(4)
交易性金融資產(chǎn)公允價(jià)值上漲時(shí):
借:交易性金融資產(chǎn)——公允價(jià)值變動(dòng) 60*(8.2-7.5)=42
貸:公允價(jià)值變動(dòng)損益42
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2022 04/02 14:27
回答完畢,請(qǐng)查閱答案
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2022 04/02 14:28
這個(gè)不會(huì)影響投資收益嗎
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2022 04/02 14:28
什么時(shí)候會(huì)影響投資收益
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2022 04/02 14:30
你好:
是持有期間公允價(jià)值變動(dòng),計(jì)入公允價(jià)值變動(dòng)損益;購入時(shí)的交易費(fèi)用計(jì)入投資收益借方,出售時(shí)售價(jià)與賬面價(jià)值的差額計(jì)入投資收益借方或貸方,同時(shí)轉(zhuǎn)讓金融資產(chǎn)當(dāng)月月末,如產(chǎn)生轉(zhuǎn)讓收益,計(jì)入投資收益借方。
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2022 04/02 14:30
持有期間公允價(jià)值變動(dòng)不影響投資收益
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2022 04/02 14:34
企業(yè)出售交易性金融資產(chǎn)時(shí):
借:其他貨幣資金
貸:交易性金融資產(chǎn)
投資收益(差額)(或借記)
同時(shí),將公允價(jià)值變動(dòng)損益轉(zhuǎn)出:
借:公允價(jià)值變動(dòng)損益
貸:投資收益
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2022 04/02 14:34
投資收益一般在這里體現(xiàn)
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2022 04/02 14:34
那什么時(shí)候變動(dòng)的時(shí)候計(jì)入投資收益啊
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2022 04/02 14:34
有計(jì)入投資收益的時(shí)候嗎老師
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2022 04/02 14:37
出售交易性金融資產(chǎn)時(shí),應(yīng)將出售時(shí)的公允價(jià)值與其賬面余額之間的差額確認(rèn)為當(dāng)期投資收益;同時(shí)將已記入公允價(jià)值變動(dòng)損益的金額轉(zhuǎn)到投資收益科目中.也就是出售時(shí)取得款項(xiàng)與其初始入賬金額之間的差額.
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2022 04/02 14:38
好的老師 你頭像真帥
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2022 04/02 14:44
不客氣,我這是劉德華
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2022 04/02 14:49
您好同學(xué),滿意的話麻煩給個(gè)好評(píng),謝謝謝謝
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