close
Blogtrottr
Changes are afoot at Blogtrottr!
By popular request, we're bringing in paid plans with some cool new features (and more on the way). You can read all about it in our blog post.
Yahoo!奇摩知識+ - 分類問答 - 教育學習 - 已解決
Yahoo!奇摩知識+ - 分類問答 - 教育學習 - 已解決
會計科目~金融商品未實現損益的評價
Jun 27th 2013, 15:18

「金融商品未實現損益」貸方餘額的增加表示：
A交易目的金融資產公平價值上漲
借：交易目的金融資產
貸：金融資產評價利益
B備供出售金融資產公平價值上漲
借：備供出售金融資產
貸：金融商品未實現損益
C持有至到期日金融商品公平價值上漲
D持有至到期日金融商品公平價值下跌
持有至到期日金融商品不作年底公平價值的調整

參考資料 小小淺見

This entry passed through the Full-Text RSS service — if this is your content and you're reading it on someone else's site, please read the FAQ at fivefilters.org/content-only/faq.php#publishers. Five Filters recommends: 'You Say What You Like, Because They Like What You Say' - http://www.medialens.org/index.php/alerts/alert-archive/alerts-2013/731-you-say-what-you-like-because-they-like-what-you-say.html
You are receiving this email because you subscribed to this feed at blogtrottr.com.

If you no longer wish to receive these emails, you can unsubscribe from this feed, or manage all your subscriptions
arrow
arrow
    全站熱搜
    創作者介紹
    創作者 sdfgdf2 的頭像
    sdfgdf2

    中文名字日文翻譯, 中文翻譯日文名字, 名字日文翻譯, 日文翻譯名字, 日文翻譯字典發音, 日文翻譯網 漢字,

    sdfgdf2 發表在 痞客邦 留言(0) 人氣()

    E-mail轉寄