衍生金融工具一般業(yè)務(wù)核算時(shí)涉及的科目有（ ?。?br>
下列項(xiàng)目中，屬于分部費(fèi)用的有（ ）。
關(guān)聯(lián)方存在的主要特征是（ ? ? ）
清算會(huì)計(jì)的基本前提有（ ? ?）
下列選項(xiàng)中，屬于破產(chǎn)費(fèi)用的有（?。?br>
下列選項(xiàng)中，屬于履約成本的有（ ）
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交易性衍生金融工具的賬戶設(shè)置
?“衍生工具”賬戶核算衍生金融工具的公允價(jià)值及其變動(dòng)形成的衍生資產(chǎn)或衍生負(fù)債。“投資收益”賬戶核算衍生工具處置時(shí)的收益或損失。公允價(jià)值變動(dòng)損益核算衍生金融工具的公允價(jià)值變動(dòng)。
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