下列选项中不属于《金融工具》准则所规范的金融资产的是（ ）。
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Jethro issued $500,000 6% bonds at 95 on 1 January 2013. The bond will be repaid five yearsafter issue at a premium of $100,000.The effective interest rate of this instrument is 10.5%What will be the finance expense charged to profit or loss for the year ended 31December 2014?
A $30,000 B $49,875 C $51,962 D $54,863
2 .
A $7,123 B $7,080 C $6,360 D $6,000
3 .Which of the following properties would be treated as an investment property inaccordance with IAS 40 Investment Property?(1) An office building, consisting of 100 offices, owned by an entity. The entity usesone of the offices to administer the leasing of the other 99 offices under operatingleases.(2) A property that is under construction for a specific client.(3) A piece of land that at present is vacant and the entity is uncertain about what to dowith the land.(4) A hotel that is owner-managed by the entity.
A 1 and 2 only B 1 and 3 only C 2 and 4 only D 3 and 4 only
4 .
A 14.2% B 17.4% C 26.1% D 43.6%
5 .Windsor has borrowed funds to help construct an asset; the asset meets the definition of aqualifying asset in accordance with IAS 23 Borrowing Costs. Not all of the funds wererequired immediately and so Windsor invested the spare cash in short-term investments togenerate investment income.How should Windsor account for the borrowing costs and the investment income inaccordance with IAS 23?Borrowing costs Investment income
A Capitalise Set off against the borrowing costs B Capitalise Credit to profit or loss immediately C Expense to profit or loss immediately Credit to profit or loss immediately D Expense to profit or loss immediately...
7 .下列关于持有至到期投资的说法中不正确的是（ ）。
A 持有至到期投资处置时需要将处置价款与账面价值的差额计入投资收益 B 持有至到期投资的摊余成本与账面价值相等 C 持有至到期投资处置时应将相应的减值准备转销 D 持有至到期投资处置时应将原确认减值时的资产减值损失...
8 .交易性金融资产的购入过程中发生的交易费用计入（ ）。
A 管理费用 B 交易性金融资产的成本 C 投资收益 D 财务费用
9 .下列关于持有至到期投资的说法中不正确的是（ ）。
A 持有至到期投资的到期日固定 B 持有至到期投资的回收金额确定 C 持有至到期投资属于衍生金融资产 D 企业取得持有至到期投资是有明确的意图和能力持有至到期
10 .持有至到期投资是按照（ ）进行后续计量。
A 摊余成本 B 账面价值 C 公允价值 D 可变现净值
