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【单选题】
关于以公允价值计量且其变动计入其他综合收益的金融资产的确认和计量,下列表述错误的是( )。
A.
取得的债券投资作为以公允价值计量且其变动计入其他综合收益的金融资产核算,债券面值作为初始入账金额
B.
应当按取得该金融资产的公允价值和相关交易费用作为初始确认金额
C.
被指定为以公允价值计量且其变动计入其他综合收益的非交易性权益工具投资持有期间所产生的所有或损失,如与套期会计无关的,均应计入其他综合收益
D.
资产负债表日,企业应当按照准则的规定,以预期信用损失为基础,对分类为以公允价值计量且其变动计入其他综合收益的金融资产进行减值会计处理
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