[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fQJrn_UoVXUDI3lOgrQXneOu0mMC0Q-7ISb9MjjZha70":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":17,"related":18,"source":29,"type":107},[],"2023-07-30 00:47:50",95492373,[8,9],"正确","错误",{"count":11,"courseId":12,"courseImg":13,"courseName":14,"workId":15,"workName":16},26,"aa5e93fd418455793a1fcc305596118e","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F90448dd3fb50dad9d8808ed66a05cd89.jpg","企业会计实务","b0d3a2408f534c4ca111d2a134ae1b7a","对外投资(2020级5班用)","以公允价值计量且其变动计入当期损益的金融资产,只包括交易性金融资产.",[19,31,40,49,58,67,76,86,95,104],{"answer":20,"createTime":21,"id":22,"options":23,"question":28,"source":29,"type":30},[],"2023-07-30 00:47:49",95492360,[24,25,26,27],"购买时支付的交易费用","购买时支付的买价和交易费用","购买时支付的买价,含已到期而未领取的利息或已宣告而未领取的现金股利","购买时支付的买价,不含已到期而未领取的利息或已宣告而未领取的现金股利","下列关于交易性金融资产"成本"的表述正确的是( ).","v1",0,{"answer":32,"createTime":21,"id":33,"options":34,"question":39,"source":29,"type":30},[],95492361,[35,36,37,38],""投资收益"账户的借方",""投资收益"账户的贷方",""公允价值变动损益"账户的借方",""公允价值变动损益"账户的贷方","资产负债表日,交易性金融资产公允价值大于交易性金融资产账面余额的差额,应计入( ).",{"answer":41,"createTime":21,"id":42,"options":43,"question":48,"source":29,"type":30},[],95492363,[44,45,46,47],"交易性金融资产的总账余额一定大于"交易性金融资产-成本"明细账的余额",""交易性金融资产"账户的核算内容包括买价、交易费用、赚取的现金股利、公允价值变动额",""交易性金融资产——公允价值变动"明细账的余额可能在借方,也可能在贷方或余额为零","交易性金融资产的账面余额是指交易性金融资产总账余额扣除资产负债表日公允价值变动额","下列关于"交易性金融资产"账户的描述正确的是( ).",{"answer":50,"createTime":21,"id":51,"options":52,"question":57,"source":29,"type":30},[],95492365,[53,54,55,56],"计入交易性金融资产的成本","作为一项债权,计入"应收利息"","作为一项债权,计入"应收股利"","作为一项债权,计入"其他应收款"","企业购买股票作为交易性金融资产核算,买价中含有的已宣告但未领取的现金股利,处理方法正确的是( ).",{"answer":59,"createTime":5,"id":60,"options":61,"question":66,"source":29,"type":30},[],95492367,[62,63,64,65],"79600","79900","80300","82300","2016年10月18日,某公司从证券市场购入一笔分期付息债券作为交易性金融资产核算.该笔债券面值80000元,票面利率6%,买价82000元(含已到期未支付半年利息),另付交易费用300元.则该项交易性金融资产的成本为( ).",{"answer":68,"createTime":5,"id":69,"options":70,"question":75,"source":29,"type":30},[],95492369,[71,72,73,74],"4.8","5","7.8","8","企业出售交易性金融资产,售价30万元,交易费用0.2万元.该交易性金融资产成本22万元,累计公允价值变动收益3万元.则影响出售当期营业利润的金额为( )万元.",{"answer":77,"createTime":5,"id":78,"options":79,"question":84,"source":29,"type":85},[],95492370,[80,81,82,83],"取得时支付的交易费用","持有期间赚取的现金股利或利息","出售所得与交易性金融资产账面余额的差额","收到购买时已记入应收项目的现金股利和利息","企业有关交易性金融资产的交易中,计入"投资收益"的事项包括( ).",1,{"answer":87,"createTime":5,"id":88,"options":89,"question":94,"source":29,"type":85},[],95492371,[90,91,92,93],"交易性金融资产","可供出售金融资产","持有至到期投资","直接指定为以公允价值计量且其变动计入当期损益的金融资产","根据《企业会计准则》,以公允价值计量且其变动计入当期损益的金融资产包括( ).",{"answer":96,"createTime":5,"id":97,"options":98,"question":103,"source":29,"type":85},[],95492372,[99,100,101,102],"以赚取差价为目的从二级市场购入的股票","以赚取差价为目的从二级市场购入的债券","以赚取差价为目的从二级市场购入的基金","以长期合作为目的从二级市场购入的股票","下列属于交易性金融资产的有( ).",{"answer":105,"createTime":5,"id":6,"options":106,"question":17,"source":29,"type":107},[],[8,9],3]