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阿Q吧 > 企业取得交易性金融资产时，不能计入该资产的入账成本的是？多选。 A购买价格 B印花税 C手续费

企业取得交易性金融资产时，不能计入该资产的入账成本的是？多选。 A购买价格 B印花税 C手续费

2025-03-16 17:05:31

推荐回答（2个）

回答1：

BCD。企业取得以公允价值计量且变动计入损益的金融资产时，应按公允价值计量，相关交易费用应直接计入当期损益。
相关交易费用包括：支付给代理机构、咨询公司、券商等手续费和佣金及其他必要支出（印花税等都是的）。

回答2：

B、C，计入投资收益

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