[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fiJs5EjOvKGvTOzYXLHlnZPUhJm9k8qWsdIvWK5OMY0o":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":29,"type":30},[],"2024-11-29 11:55:31",168033575,[8,9,10,11],"以摊余成本计量的金融资产","以公允价值计量且其变动计入当期损益的金融资产","以公允价值计量且其变动计入其他综合收益的债务工具投资","以公允价值计量且其变动计入其他综合收益的权益工具投资",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},3,"5089dd02ba636acb32145fc9fbbc3084","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F615b285e8565944b1c8f5bfe17ccc922.jpg","中级财务会计","820d91905f054eeeb1a89e327754ac2e","5.4.1预期信用损失模型与计量","金融工具的确认和计量准则规定,企业应当以预期信用损失为基础,对其相关项目进行减值会计处理并确认损失准备.其中,相关项目包括( )",[21,31,34],{"answer":22,"createTime":5,"id":23,"options":24,"question":28,"source":29,"type":30},[],168033574,[25,26,8,27],"交易性金融资产","其他债权投资","其他权益工具投资","下列各项资产中,在其持有期间发生减值损失时,应借记"信用减值损失"账户的是( )","v1",1,{"answer":32,"createTime":5,"id":6,"options":33,"question":19,"source":29,"type":30},[],[8,9,10,11],{"answer":35,"createTime":5,"id":36,"options":37,"question":42,"source":29,"type":43},[],168033576,[38,39,40,41],"如果该金融工具的信用风险自初始确认后已显著增加,企业应当按照相当于该金融工具整个存续期内预期信用损失的金额计量其损失准备","如果该金融工具的信用风险自初始确认后并未显著增加,企业应当按照相当于该金融工具未来12个月内预期信用损失的金计量其损失准备","企业在前一会计期间已经按照相当于金融工具整个存续期内预期信用损失的金额计量了损失准备,但在当期资产负债表日,该金融工具已不再属于自初始确认后信用风险显著增加的情形的,企业应当在当期资产负债表日按照相当于未来12个月内预期信用损失的金额计量该金融工具的损失准备","企业在评估金融工具的信用风险自初始确认后是否已显著增加时,应当考虑金融工具预期信用损失金额的变化","下列关于企业评估相关金融工具的信用风险后进行的会计处理,不正确的是( )",0]