问题已解决
金融工具其他債券投資計(jì)算實(shí)際利率的投資收益時(shí),里面的攤余成本需要減掉減值嗎



同學(xué),你好,金融工具的減值有一些特殊的規(guī)定,第三階段的減值才會(huì)影響投資收益的計(jì)算
2023 11/23 21:05

朱飛飛老師 

2023 11/23 21:05
我這里有一個(gè)總結(jié)的圖,可以參考下,這個(gè)還需要去找一些題實(shí)際對(duì)比看看
FAILED

84785028 

2023 11/23 21:29
但是在做題的時(shí)候怎么區(qū)分哪個(gè)階段呢

84785028 

2023 11/23 21:32
就拿我做的這兩道題,第一題算實(shí)際利息投資收益時(shí)考慮了減值,第二題沒(méi)有考慮
FAILED
FAILED

84785028 

2023 11/23 21:32
說(shuō)反了 是第一道題沒(méi)有考慮第二道題考慮了

朱飛飛老師 

2023 11/23 21:47
第二道題是要考慮,因?yàn)橐呀?jīng)實(shí)錘了,對(duì)方已經(jīng)發(fā)生了重大的財(cái)務(wù)困難了。第一題這種說(shuō)法一般是出于第一個(gè)第二階段,不用考慮

84785028 

2023 11/23 21:49
可是第一題也是確定的預(yù)期信用損失啊

84785028 

2023 11/23 21:49
單從題目看完全看不出是第幾階段

朱飛飛老師 

2023 11/23 21:53
重點(diǎn)體會(huì)下實(shí)錘,如果題目上明顯有這種意思,就是明顯收不回來(lái)全部的錢了,就是第三階段

84785028 

2023 11/23 21:55
我感覺(jué)靠猜了

朱飛飛老師 

2023 11/23 21:59
同學(xué),是學(xué)堂的學(xué)員嗎,可以看下題庫(kù)的題,找到關(guān)于這個(gè)金融工具減值的題,多看幾個(gè)題的描述基本能猜對(duì)的

84785028 

2023 11/23 22:00
是這里嗎
FAILED

朱飛飛老師 

2023 11/24 08:15
是的,同學(xué),是這個(gè)題庫(kù)
