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Tue Jun 12 15:58:48 CST 2018
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“公允价值变动损益”科目属于费用类科目，核算企业交易性金融资产等公允价值变动而形成的应计入当期损益的利得或损失，借方登记资产负债表日企业持有的交易性金融资产等的公允价值高于账面余额的差额；贷方登记资产负债表日企业持有的交易性金融资产等的公允价值低于账面余额的差额。（ ）
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“公允价值变动损益”科目属于费用类科目，核算企业交易性金融资产等公允价值变动而形成的应计入当期损益的利得或损失，借方登记资产负债表日企业持有的交易性金融资产等的公允价值高于账面余额的差额；贷方登记资产负债表日企业持有的交易性金融资产等的公允价值低于账面余额的差额。（ ）
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