[請益] 備供出售資產減損迴轉的分錄
想請問這題X3年的迴轉分錄是
（1）借：累計減損 貸：OCI-未實現$4000
（2）借：累計減損 貸：迴轉利益 $4000
（3）借：備供出售金融資產 貸：OCI-未實現 $4000
請問備供出售股票的迴轉分錄是要用以上三種
那一種呢？還是都不是？
謝謝各位
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