A.交易性金融債券持有期間取得的利息收入應(yīng)當(dāng)沖減該債券已確認(rèn)的公允價(jià)值變動(dòng) B.持有至到期債券投資發(fā)生減值后應(yīng)按攤余成本和原實(shí)際利率計(jì)算確認(rèn)利息收入 C.具有融資性質(zhì)的長期應(yīng)收款項(xiàng)應(yīng)按實(shí)際利率計(jì)算確認(rèn)利息收入 D.可供出售外幣債券持有期間形成的利息收入應(yīng)計(jì)入當(dāng)期損益
A.16000 B.16600 C.10000 D.6000
A.132.86 B.134.26 C.138.18 D.140.00