问题已解决
為什么公允價值計量變動記入其他綜合收益的長投增持到權益法下的時候調整原來的其他權益工具公允價值與賬面價值的差額要記入到留存收益而不是當期損益?
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你好!
按規(guī)定,是轉入當期損益的
2018 10/07 09:52
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2018 10/07 09:53
老師這個第三題d選項說記入留存收益
FAILED
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蔣飛老師 
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2018 10/07 09:56
D說的是影響當年利潤的
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2018 10/07 09:57
借:其他綜合收益
貸:投資收益(損益類科目,影響當年利潤)
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2018 10/07 09:59
答案上說調整留存收益,不會影響當年利潤呀
FAILED
FAILED
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2018 10/07 09:59
我給您拍下來
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2018 10/07 10:03
這是最新的教材(2018)
FAILED
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2018 10/07 10:06
老師,正好借此機會,我一次性問明白~分類為公允價值計量變動記入其他綜合收益形成的其他綜合收益是記入到當期損益還是留存收益
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2018 10/07 10:12
是記入到當期損益(投資收益科目)
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