下列各项资产中，在其持有期间发生减值损失时，应借记“信用减值损失”账户的是（）。
A. 交易性金融资产
B. 其他债权投资
C. 以摊余成本计量的金融资产
D. 其他权益工具投资
查看答案
金融工具的确认和计量准则规定，企业应当以预期信用损失为基础，对其相关项目进行减值会计处理并确认损失准备。其中，相关项目包括（）。
A. 以摊余成本计量的金融资产
B. 以公允价值计量且其变动计入当期损益的金融资产
C. 以公允价值计量且其变动计入其他综合收益的债务工具投资
D. 以公允价值计量且其变动计入其他综合收益的权益工具投资
What is the mode of payment you wish to ____?
A. charge
B. employ
C. spend
D. pay
What is your_____practice on the mode of payment?
A. regular
B. common
C. uausl
D. special
Which of the following expressions are demanding favorable terms of payment?
A. L/C at sight is what we require for all our customers.
B. Would you please tell us the terms of payment?
C. Now let's discuss the question of payment terms.
D. I don't think it is the proper time for us to accept payment by D/P.
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