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老師過年好,煩請(qǐng)幫忙解釋一下15題E為什么不對(duì),謝謝!
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您好,其他權(quán)益工具的賬面價(jià)值與處置價(jià)款的差額確認(rèn)留存收益,20年的賬面價(jià)值根據(jù)題目信息應(yīng)該是10*30,處置價(jià)款400
2021 02/20 08:29
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2021 02/20 08:50
老師能給個(gè)這題的完整分錄嗎?
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2021 02/20 08:55
您好,本題目的重點(diǎn)在于處置的賬務(wù)處理,另外您要掌握初始直接費(fèi)用應(yīng)該計(jì)入投資收益。處置的賬務(wù)處理如下:
借:銀行存款? 40*10-5
? ? ? ?貸:交易性金融資產(chǎn) 30*10
? ? ? ? ? ? ? 投資收益? ? 95
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