问题已解决
這道題答案看不懂,我的算法是3000*10%(6.34-6.54)
FAILED
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您好,因為當年利息=3000*0.1
所以按期末匯算折合后影響損益為300*6.34=1302
2023 05/21 17:42
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2023 05/21 17:43
直接以最終匯率乘以利率就可以,不是乘以匯率差。
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2023 05/21 17:44
300*6.34也不等于1302啊
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2023 05/21 17:45
那是1902,意思你也選B?
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2023 05/21 17:55
您好,以上是利息的影響。此外對于資產(chǎn)本身對于匯率變動也產(chǎn)生影響。所以
該金融資產(chǎn)期末因匯率變動影響損益的金額=3000×(6.34—6.54)=-600(萬元)
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2023 05/21 17:55
兩項疊加影響為1902-600=1302萬元
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2023 05/21 19:55
金融資產(chǎn)本身的影響怎么做會計分錄
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2023 05/21 21:34
借:公允價值變動損益600
貸:其他債權(quán)投資—公允價值變動600
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2023 05/21 22:20
不是計入其他綜合收益么?老師你會么?我咋覺得你給我的都是錯誤的答案
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2023 05/21 22:27
您好,以上是正確的。您復習一下外幣折算一節(jié)的內(nèi)容
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2023 05/21 22:30
我復習了啊,那本來就是啊,債權(quán)投資哪里會有公允價值變動損益這個科目,這不是誤導么
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2023 05/21 22:37
在金融資產(chǎn)和外幣計算兩節(jié)中,均特別提出以公允價值計量且其變動計入其他綜合收益的金融資產(chǎn),除減值損失或利得和匯兌損益外,均應計入其他綜合收益。強調(diào)匯兌損益是計入當期損益的。
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2023 05/21 22:39
1、因為當年利息=3000*0.1
所以按期末匯算折合后影響損益為300*6.34=1902
2、該金融資產(chǎn)期末因匯率變動影響損益的金額=3000×(6.34—6.54)=-600(萬元)
3、兩項合計影響為1902-600=1302
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2023 05/21 22:48
4、其他債權(quán)投資的公允價值變動計入其他綜合收益。但是其他債權(quán)投資的匯率變動差異要計入損益。
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2023 05/21 22:50
借:財務(wù)費用600
貸:其他債權(quán)投資—匯兌損益600
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2023 05/21 22:51
您好,將上述問題整理了一下。有疑問可以繼續(xù)問。
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2023 05/21 22:52
財務(wù)費用理解了
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2023 05/21 22:53
公允價值變動損益著實不理解,希望老師以后謹慎一些
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2023 05/21 22:56
好的,謝謝。祝學習愉快!
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