题目内容

企业购入A股票10万股,划分为以公允价值计量且其变动计入当期损益的金融资产,支付的价款为105万元,其中包含已宣告发放的现金股利5万元,支付交易费用3万元。该交易性金融资产的入账价值为( )万元。

A. 105
B. 100
C. 103
D. 108

查看答案

搜索结果不匹配？点我反馈

更多问题

下列固定资产中,应计提折旧的固定资产有() 。

A. 大修理的固定资产
B. 当月减少的固定资产
C. 当月新增的固定资产
D. 经营租入的固定资产

The______ is a possible obligation that arises from past transactions or events and whose existence will be confirmed only by the occurrence or non-occurrence of uncertain future events.

The ______ is established to make small cash payments, so that checks need not be written every time.

The ______ is like a proprietorship in most ways except that it has more than one owner.