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企业发生的下列交易或事项中，应通过“资本公积”科目核算的有（）。

多选题
2022-03-12 17:57
A、交易性金融资产期末计量时账面价值与公允价值的差额
B、可供出售金融资产期末计量时账面价值与公允价值的差额
C、以权益结算的股份支付方式换取职工服务时确认的应付金额
D、同一控制下控股合并时取得的被合并方所有者权益账面价值份额与支付对价的账面价值的差额
E、非同一控制下控股合并时取得的被合并方所有者权益账面价值份额与支付对价的差额
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正确答案
B | C | D
试题解析
选项A，应当计入公允价值变动损益科目；选项E，非同一控制下企业合并时，无需考虑被合并方所有者权益的账面价值。
标签： 会计知识综合练习 资产评估师 资产评估相关知识 CMS专题
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