(Multiple choice question) available for sale financial assets and hold to maturity investment can be reclassified as trading financial assets when certain conditions meet. ( )
Correct answer: Wrong
Analysis: This question tests the reclassification of financial assets. Trading financial assets cannot be reclassified from other three types of financial assets.
(Single choice question) If a company sells a holding-to-maturity investment, making the remaining part no longer suitable for classification into holding-to-maturity investment, the remaining part should be reclassified as ().
A, long-term equity investment
B, payment and receivable
C, trading financial assets
D, available financial assets
0 Correct answer: D
Analysis: The investment held to maturity cannot be reclassified with other categories of amount assets other than available for sale financial assets.
(Single choice question) Among the following items, the initial account value should not be included in the relevant financial assets or financial liabilities ( ).
A, transaction fees incurred in issuing long-term bonds
B, transaction fees incurred in obtaining transaction financial assets
C, transaction fees incurred in obtaining held to maturity investment
D, transaction fees incurred in obtaining available-for-sale financial assets
Correct answer: B
Analysis: Related expenses incurred in obtaining transaction financial assets should be included in the investment income, and the other related transaction fees involved are all included in their initial account value.
