问题已解决
處置貸款和應(yīng)收款項(xiàng)的損益為什么不計(jì)入投資收益,計(jì)入營業(yè)外收支,債權(quán)投資處置價(jià)款與賬面價(jià)值的差額記入什么?
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貸款和應(yīng)收款項(xiàng)-正常應(yīng)該是收回相關(guān)款項(xiàng)的--處置掉不是日常業(yè)務(wù),所以不讓記入投資收益,屬于非日常的業(yè)務(wù),所以計(jì)入營業(yè)外收支。
債權(quán)投資處置價(jià)款與賬面價(jià)值的差額記入投資收益。
2020 05/23 16:56
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2020 05/23 17:03
債權(quán)投資處置價(jià)款與賬面價(jià)值的差額記入投資收益 去年這里是不是記入利息收入?
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2020 05/23 17:08
貸款和應(yīng)收款項(xiàng) 不就是屬于債權(quán)投資么?
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孺子牛老師 
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2020 05/23 17:09
去年中級利息計(jì)入利息收入。現(xiàn)在計(jì)入投資收益。
但是售價(jià)與賬面價(jià)值的差額都是計(jì)入“投資收益”。
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2020 05/23 17:12
貸款和應(yīng)收款項(xiàng)是屬于債權(quán)投資的 既然債權(quán)投資售價(jià)與賬面價(jià)值記入投資收益 那這里也應(yīng)該是投資收益
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孺子牛老師 
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2020 05/23 17:16
不是的,貸款和應(yīng)收款項(xiàng)屬于攤余成本計(jì)量的,債權(quán)投資屬于攤余成本計(jì)量的,三者是同一類,但是不是一回事的。
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