[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$ffQPmFdzCgGFI60bVZy6WiHHOln4eO8JedXmhGBWWLbo":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":17,"related":18,"source":29,"type":105},[],"2025-12-27 14:46:06",289391126,[8,9],"正确","错误",{"count":11,"courseId":12,"courseImg":13,"courseName":14,"workId":15,"workName":16},28,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","59049e305d604092a11e027baf22c231","交易性金融资产章节测验","会计期末,如果交易性金融资产的成本高于市价,应该计提交易性金融资产跌价准备",[19,31,40,49,58,67,76,85,95,100],{"answer":20,"createTime":21,"id":22,"options":23,"question":28,"source":29,"type":30},[],"2023-11-23 12:03:32",107867959,[24,25,26,27],"206","200","204","210","企业购入交易性金融资产,支付的价款为206万元,其中包含已到期尚未领取的利息6万元,另支付交易费用4万元.该项交易性金融资产的入账价值为( )万元","v1",0,{"answer":32,"createTime":21,"id":33,"options":34,"question":39,"source":29,"type":30},[],107867962,[35,36,37,38],"48 400","48 000","47 200","40 000","企业于2018年3月31日购入A公司股票4 000股,作为交易性金融资产.A公司已于3月20日宣告分派股利(至3月31日尚未支付),每股0.2元,企业以银行存款支付股票价款48 000元(包含已宣告但尚未发放的现金股利),另付手续费400元,该交易性金融资产的入账价值为( )元",{"answer":41,"createTime":21,"id":42,"options":43,"question":48,"source":29,"type":30},[],107867966,[44,45,46,47],"50","30","20","40","出售交易性金融资产收到价款200万元,该投资原账面余额170万元(其中:成本150万元,公允价值借方20万元),出售该交易性金融资产确认的投资收益为( )万元",{"answer":50,"createTime":21,"id":51,"options":52,"question":57,"source":29,"type":30},[],107867968,[53,54,55,56],"182","306","310","132","甲公司出于短线投资的考虑,2019年10月10日自证券市场购入乙公司发行的股票100万股,共支付价款844万元,其中包括交易费用4万元.购入时,乙公司已宣告但尚未发放的现金股利为每股0.16元.2019年末该股票的公允价值为每股7元,2020年4月5日乙公司宣告分红,每股红利为0.5元,于5月1日实际发放.2020年5月4日甲公司出售该交易性金融资产,收到价款960万元.甲公司因该交易性金融资产实现的投资收益为( )万元",{"answer":59,"createTime":21,"id":60,"options":61,"question":66,"source":29,"type":30},[],107867970,[62,63,64,65],"1 275 000","1 250 000","1 302 000","1 300 000","2018年4月3日,甲公司从上海证券交易所购入某公司债券并划分为交易性金融资产.该债券面值为1 250 000元,共支付价款1 300 000元(其中包含已到付息期但尚未领取的债券利息25 000元),另支付交易费用2 000元,取得并经税务机关认证的增值税专用发票上注明的增值税税额为120元.不考虑其他因素,甲公司取得债券的初始入账金额为( )元",{"answer":68,"createTime":21,"id":69,"options":70,"question":75,"source":29,"type":30},[],107867972,[71,72,73,74],"104","105.5","105","104.5","甲公司从证券市场购入乙公司股票50 000股,划分为交易性金融资产.甲公司为此支付价款105万元,其中包含已宣告但尚未发放的现金股利1万元,另支付相关交易费用0.5万元(不考虑增值税),不考虑其他因素,甲公司取得该投资的入账金额为( )万元",{"answer":77,"createTime":21,"id":78,"options":79,"question":84,"source":29,"type":30},[],107867973,[80,81,82,83],"2 200","2 100","2 060","2 120","某企业20&times;4年7月1日购入股票100万股,每股21元,其中包含已宣告尚未发放的股利为每股0.4元,另外支付交易费用20万元,企业将其划分为交易性金融资产.20&times;4年12月31日,股票的公允价值为2 200万元,不考虑其他因素,则20&times;4年末该交易性金融资产的账面价值为( )万元",{"answer":86,"createTime":21,"id":87,"options":88,"question":93,"source":29,"type":94},[],107867974,[89,90,91,92],"甲公司购买了乙上市公司10%的股份,达不到重大影响能力,此投资应界定为交易性金融资产","交易性金融资产持有期间收到的股利,除非购入时已宣告未发放的股利,否则均列投资收益","交易性金融资产处置时的投资收益影响营业利润","交易费用不构成交易性金融资产的入账成本","下列有关交易性金融资产的论断中,正确的是( )",1,{"answer":96,"createTime":5,"id":97,"options":98,"question":99,"source":29,"type":30},[],289391118,[24,25,26,27],"企业购入交易性金融资产,支付的价款为206万元,其中包含已到期尚未领取的利息6万元,另支付交易费用4万元.该项交易性金融资产的入账价值为( )万元.",{"answer":101,"createTime":5,"id":102,"options":103,"question":104,"source":29,"type":30},[],289391119,[35,36,37,38],"企业于2018年3月31日购入A公司股票4 000股,作为交易性金融资产.A公司已于3月20日宣告分派股利(至3月31日尚未支付),每股0.2元,企业以银行存款支付股票价款48 000元(包含已宣告但尚未发放的现金股利),另付手续费400元,该交易性金融资产的入账价值为( )元.",3]