债务重组中对于债务人而言,关于抵债资产公允价值与账面价值的差额,下列处理正确的有()

题型:多项选择题

问题:

债务重组中对于债务人而言,关于抵债资产公允价值与账面价值的差额,下列处理正确的有()。

A.抵债资产为长期股权投资的,其公允价值和账面价值的差额,计入投资收益

B.抵债资产为存货的,不作销售处理,其公允价值和账面价值的差额,计入营业外收入或营业外支出

C.抵债资产为投资性房地产的,其公允价值和账面价值的差额,计入营业外收入或营业外支出

D.抵债资产为可供出售金融资产的,其公允价值和账面价值的差额计入投资收益,同时将资本公积转入投资收益

E.抵债资产为交易性金融资产的,其公允价值和账面价值的差额,计入投资收益,同时将公允价值变动损益转入投资收益

考点:资产评估师财务会计综合练习财务会计综合练习题库
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