下列关于交易性金融资产的说法中,错误的是( ). -题库考试答案搜索网

下列关于交易性金融资产的说法中,错误的是( ).

单选题

2021-09-01 16:45

A、当指定可以消除或明显减少由于金融资产或金融负债的计量基础不同所导致的相关利得或损失在确认或计量方面不一致的情况时,某项金融工具直接指定为以公允价值计量且其变动计入当期损益的金融资产
B、企业取得的交易性金融资产,按其公允价值入账
C、在活跃市场中没有报价,公允价值不能可靠计量的权益工具投资,可以指定为以公允价值计量且其变动计入当期损益的金融资产
D、取得交易性金融资产的目的,主要是为了近期内出售

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正确答案

C

试题解析

标签：青书学堂平顶山学院会计学成本会计(专升本)

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