下列关于资产公允价值发生变动时的账务处理中，正确的有（）。
A.持有至到期投资以摊余成本进行后续计量，不应确认公允价值变动金额
B.出售可供出售金融资产时，应将原计入资本公积的公允价值变动转出，计入投资收益
C.交易性金融资产在资产负债表日公允价值的变动应计入当期损益
D.以公允价值模式计量的投资性房地产在资产负债表日公允价值的变动应计入资本公积
参考答案：A, B, C
解析：以公允价值模式计量的投资性房地产在资产负债表日的公允价值变动应计入公允价值变动损益。
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| On April 5, 1971, the government of China asked the government of the United States this question. "Would the U.S. table tennis team like to 1 a week competing in pingpong games in China?" The answer was yes! For 20 years, Americans had not been allowed to 2 the land of China. The 15 members of the U. S. pingpong team did not know much about the country they were to visit. They had little 3 about the land or the population of China. Even so they found it different from what they 4 ! They had thought the people of China would be 5 and unfriendly. Instead, there were friendly Chinese everywhere waving and smiling. Never before had a sport become such a powerful instrument of 6 and friendship between two nations! The United States and China had been completely out of 7 with each other for many years. The visit of the American pingpong team to China brought about new efforts at communication 8 the two countries. The Chinese have 9 been the world table tennis champions (冠军), and they won most of the games. But who won the pingpong competition was not as 10 as the new friends that were 11 ."Winning doesn't 12 ," one of the Chinese players said, "but friendship does!" | ||||
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