问题已解决
老师,您好!这道题为什么不考虑6月30日的公允价值变动的结转,6月30日也是资产负债表日,与初始取得时的价值有变动的,
FAILED
FAILED



同学你好,先看一下题目
2023 10/14 22:16

张学娟老师 

2023 10/14 22:26
同学你好,题目中说处置该金融资产,它这个强调的是处置这个环节。

84785022 

2023 10/14 22:27
处置的时候应该是要结转的呀,

84785022 

2023 10/14 22:28
处置不结转其他综合收益,什么时候结转?

张学娟老师 

2023 10/14 22:34
如果题目非要分的话,那一部分应该是持有期间的收益。

84785022 

2023 10/14 22:36
感觉这就是一个抗

张学娟老师 

2023 10/14 22:37
其实我个人也觉着是c正确。但是考试的时候,有的时候他的那个题出的就是比较奇怪,容易产生歧义。

84785022 

2023 10/14 22:38
这是综 股 处置时,其综的结转是权益内部的变动,

84785022 

2023 10/14 22:39
这题考点是这个不

张学娟老师 

2023 10/14 22:41
从影响所有者权益来说,它就是影响损益,也同样影响权益。有的时候,注会的考试就是捉迷藏,斗智斗勇的一个过程,也不用太纠结,按常理走吧。

84785022 

2023 10/14 22:42
好的,谢谢老师

张学娟老师 

2023 10/14 22:57
加油,不要被他所干扰。