问题已解决
老師,以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入其他綜合收益的金融資產(chǎn)計(jì)提減值的分錄是?減值轉(zhuǎn)回的分錄是?
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減值的分錄
借:信用減值損失
貸:其他綜合收益
轉(zhuǎn)回做相反分錄
2021 11/29 10:33
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2021 11/29 10:35
老師,您看D選項(xiàng),轉(zhuǎn)回是計(jì)入損益了嗎?
FAILED
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2021 11/29 11:18
老師,在嗎?
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2021 11/29 11:55
你好,在的呢。正在找相關(guān)資料論證
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2021 11/29 12:23
不好意思,信用減值損失就是損益類(lèi)科目呀,所以D是對(duì)的。
FAILED
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