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| [知识点2]投资性房地产从进入企业到处置的整个过程中的分录 |
| [知识点3]投资性房地产与非投资性房地产之间的转换 |
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| [知识点3]成本法、权 益法和金融资产之间的转换7种情况 |
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| [知识点8]情况5:成本法转换为权益法(出售股权) |
| [知识点9]情况6:成本法转换为权益法(稀释股权) |
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| [知识点1]摊余成本计量的金融资产(科目:债权投资) |
| [知识点2]以公允价值计量且变动记入其他综合收益的金融资产(科目:其他债权投资、其他权益工具投资) |
| [知识点3]以公允价值计量且变动记入当期损益的金融资产(科目:交易性金融资产) |
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| [知识点7]附有客户额外购买选择权的销售(如奖励积分) |
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| [知识点1]政府单位财务会计和政府单位预算会计的比较 |
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