當交易性投資的公允價值低于其賬面余額，其差額應(yīng)借記_____。
《企業(yè)會計準則——應(yīng)用指南》《小企業(yè)會計準則》等屬于典型的_____。
會計規(guī)范體系的基礎(chǔ)內(nèi)容是_____。
下列屬于會計規(guī)章制度的是_____。
會計規(guī)范體系的核心是_____。
內(nèi)部控制包括_____.
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投資業(yè)務(wù)原始憑證、賬簿的設(shè)計
股票、債券、基金期末公允價值表，是在資產(chǎn)負債表日，企業(yè)編制當日股票、債券、基金的公允價值，并與已登記入賬的初始投資成本對比。根據(jù)該原始憑證，編制如下調(diào)整分錄：當交易性投資的公允價值低于其賬面余額，按差額：
借：公允價值變動損益
貸：交易性金融資產(chǎn)——公允價值變動
反之當交易性投資的公允價值高于其賬面余額，按差額作相反的會計分錄。
多做幾道
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