問(wèn)題已解決
交易性金融資產(chǎn)的賬面價(jià)值與賬面余額相等嗎?
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你好,不。賬面余額是初始入賬價(jià)值
2022 03/07 12:38
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84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/07 12:57
賬面余額是入賬時(shí)的成本嗎?
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/07 13:05
是的,是開(kāi)始時(shí)的成本呀
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/07 14:25
哪3有點(diǎn)不懂為什么大投資時(shí)點(diǎn)的投資收益是包含公允價(jià)值變動(dòng)的。
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/07 14:26
你這個(gè)最好有一個(gè)題目發(fā)過(guò)來(lái)看看
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/07 14:26
三說(shuō)的是計(jì)算處置時(shí)點(diǎn)的投資收益。也就是說(shuō)處置時(shí)點(diǎn)的投資收益是包含公允價(jià)值變動(dòng)的那個(gè)是嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/07 14:29
這個(gè)三說(shuō)的是什么意思
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/07 14:29
三和四說(shuō)的什么意思,
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/07 14:35
3是出售時(shí)確認(rèn)的投資收益是出售價(jià)款減去出售前的賬面價(jià)值
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/07 14:53
是投資收到的錢(qián)減去交易性金融資產(chǎn)陳本,和交易性金融資產(chǎn)公允價(jià)值變動(dòng)之后就是投資收益
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/07 14:55
是的,這個(gè)投資收益是到擠出來(lái)的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/07 15:04
老師,當(dāng)期利潤(rùn)是這一個(gè)月的利潤(rùn)還是一年的利潤(rùn)喲
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/07 15:05
哪賬面余額就是交易性金融資產(chǎn)的成本
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/07 15:05
哪賬面價(jià)值是指的什么
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/07 15:09
要看具體題目是一個(gè)月還是一年
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