[考題]會計一題
甲公司x1年初以成本91000購入以公司面額100000之公司債付手續費200 並將公司至債列為公平價值變動認列為損益之金融資產,假設該公司債年底之市價95000
Ans應認列處分損益2000
＝＝＝＝＝＝＝＝＝＝＝確認之後請刪除虛線以上部份＝＝＝＝＝＝＝＝＝＝＝＝＝＝
請問一下 手續費不是應該是要做為成本的加項嗎 @@ 因為是一次付出的費用.......???
還有小弟有個問題以間接法來來算現金流量 存貨的變動如果是期末增加1700不是應該是因為今年度增加1700所以現今要加1700回來嗎 @@??
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