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Tue Jun 12 15:58:48 CST 2018

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　　单项选择题

　　企业取得的交易性金融资产，期末公允价值下降时应借记的科目是（）。

　　A.应收利息

　　B.公允价值变动损益

　　C.投资收益

　　D.交易性金融资产

　　【正确答案】：B

　　【答案解析】：本题的考点为交易性金融资产的核算。企业取得的交易性金融资产，期末公允价值下降时的分录为：

　　借：公允价值变动损益

　　贷：交易性金融资产

　　【该题针对“交易性金融资产的核算”知识点进行考核】

【我要纠错】责任编辑：rain

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