题目内容

DD0407.企业发生的下列事项中,不影响“投资收益 ”科目余额的有( )。

A. 收到交易性金融资产在持有期间取得的现金股利
B. 购买交易性金融资产支付的增值税以外的交易费用
C. 期末交易性金融资产的公允价值小于账面价值的差额
D. 期末交易性金融资产的公允价值大于账面价值的差额

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