问题已解决
企業(yè)取得交易性金融資產(chǎn)時,應(yīng)當(dāng)按照該金融資產(chǎn)取得時的公允價值作為其初始入賬金額,還是按照取得時支付的成本記賬(不包含應(yīng)收股利和利息)呢?
FAILED
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你好,應(yīng)該按取得時成本入賬,現(xiàn)在不含應(yīng)收股利
2019 01/06 12:08
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784989 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 01/06 12:13
謝謝老師
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784989 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 01/06 12:14
不應(yīng)該按照公允價值入賬,應(yīng)該按照取得時的成本入賬,對吧?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784989 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 01/06 12:23
老師,題目已經(jīng)有兩題說,應(yīng)當(dāng)按取得該金融資產(chǎn)的公允價值作為初始確認(rèn)金額,不是應(yīng)該按照取得時支付的價格作為初始確認(rèn)金額嗎?
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 01/06 14:56
你好,交易性金融資產(chǎn)應(yīng)該按照取得時公允價值的成本入賬
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784989 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 01/06 21:48
老師,再問一下,如果我買交易性金融資產(chǎn)的時候支付了100元,100元就是公允價值,入賬就是100,對吧?
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 01/06 21:56
你好,是的,取得交易性金融資產(chǎn)成本按公允價值入賬
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784989 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 01/06 22:00
謝謝老師,明白了
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 01/06 22:01
應(yīng)該的,給個五星好評
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