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老師,這個(gè)題目為什么錯(cuò)了呢?公允價(jià)值變動(dòng)計(jì)入其他綜合收益,而利息收入是按攤余成本乘以實(shí)際利率計(jì)算的呀
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哪個(gè)題目呢?發(fā)一下題目哦
2022 03/23 13:49
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84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/23 18:46
我上傳啦照片呀
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/23 18:48
就這個(gè)題目呀
FAILED
媛媛 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 03/23 19:12
答案不是正確的嘛,老師,這個(gè)題目為什么錯(cuò)了呢?,有點(diǎn)矛盾哦,
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/23 21:23
我選的對(duì),但是題目說我錯(cuò)了
媛媛 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 03/23 21:33
公允價(jià)值變動(dòng)不影響攤余成本金額,所以并不影響利息調(diào)整計(jì)算。期末公允價(jià)值波動(dòng)的會(huì)計(jì)處理:先由攤余成本與公允價(jià)值比對(duì)出期末應(yīng)認(rèn)定的累計(jì)增值或累計(jì)減值額;再基于已經(jīng)確認(rèn)的累計(jì)增值或累計(jì)減值額,倒擠出當(dāng)期應(yīng)追加的增值額或減值額。 增值時(shí) 借:其他債權(quán)投資—公允價(jià)值變動(dòng) 貸:其他綜合收益 貶值時(shí) 借:其他綜合收益 貸:其他債權(quán)投資—公允價(jià)值變動(dòng)
媛媛 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 03/23 21:33
希望可以幫到你哦
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/23 22:03
那為什么這個(gè)提選錯(cuò)呢
媛媛 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 03/23 22:06
所以覺得答案存在問題哦,老師希望可以幫到你哦
媛媛 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 03/23 22:06
解釋供你參考哦,加油哦學(xué)員
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