Reference answer: Wrong

Two. The subsequent measurement mode of entrusted loans is as follows

The subsequent measurement mode of entrusted loan is its own risk management mode. Self-risk management mode refers to the prediction and pre-control of risks in advance under the condition of fully identifying and analyzing the risk factors of venture capital, so as to reduce the possibility of risks or the degree of losses after risks occur. The subsequent measurement of entrusted loans is the same as that of ordinary loans, using the actual interest rate and measuring according to amortized cost.

Three. The gains from the merger of subsidiaries of listed companies are included in the current non-recurring gains and losses. and ...

The next period is still a non-recurring profit and loss, see article 12 below.

(a) the gains and losses from the disposal of illiquid assets, including the write-off part of the asset impairment reserve;

(two) ultra vires approval, or no formal approval documents, or occasional tax refund, relief;

(3) Government subsidies included in current profits and losses, except those that are closely related to the company's normal business operations, conform to national policies, and continue to enjoy according to certain standards;

(4) Capital occupation fees charged to non-financial enterprises included in current profits and losses;

(5) The investment cost for an enterprise to acquire subsidiaries, associated enterprises and joint ventures is less than the income from acquiring the fair value of the identifiable net assets of the investee when acquiring the investment;

(6) Gains and losses on exchange of non-monetary assets.

(seven) entrust others to invest or manage the profit and loss of assets;

(8) Provision for impairment of assets accrued due to force majeure factors such as natural disasters;

(9) Profit and loss of debt restructuring;

(ten) enterprise restructuring costs, such as staff placement costs, integration costs, etc. ;

(eleven) the transaction price is obviously unfair and exceeds the fair value of the transaction gains and losses;

(12) The current net profit and loss of subsidiaries arising from business combination under the same control from the beginning of the period to the merger date;

(13) Gains and losses arising from contingencies unrelated to the normal operation of the company.

(14) In addition to the effective hedging business related to the normal business of the company, gains and losses from changes in fair value arising from holding trading financial assets and trading financial liabilities, and investment gains from disposal of trading financial assets, trading financial liabilities and available-for-sale financial assets;

(15) Transfer the receivables that have been individually tested for impairment back to impairment reserve;

(sixteen) profits and losses of foreign entrusted loans;

(17) Gains and losses arising from changes in the fair value of investment real estate measured by the fair value model;

(eighteen) according to the requirements of tax, accounting and other laws and regulations, one-time adjustment of the current profit and loss on the current profit and loss;

(nineteen) the income from the custody fee obtained from the entrusted operation;

(twenty) other than the above non-operating income and expenditure;

(2 1) Other profit and loss items that meet the definition of non-recurring profit and loss.

4. How to deal with the interest income of entrusted loans?

The accounting rules for entrusted loans in the Accounting System for Enterprises are:

① Set up a first-class account of entrusted loan, which consists of three detailed accounts of principal interest and impairment reserve.

(2) When the loan business occurs, it is recorded according to the actual entrusted loan amount, and the interest receivable is accrued at the specified interest rate at the end of the period, and the investment income is increased at the same time. If the accrued interest cannot be recovered at maturity, the interest shall be stopped and transferred back to the original accrued interest.

(3) The enterprise shall regularly check the principal of the entrusted loan, and when the principal is higher than the recoverable amount, it shall be measured according to the lower of the principal and the recoverable amount. Provision for impairment should be made accordingly. If the value of impairment reserve is restored, it shall be reversed within the scope of impairment reserve.

(4) On the balance sheet, the entrusted loan due within one year is reflected in the "short-term investment" account according to the balance of the sum of the principal and accrued interest minus the impairment reserve; More than one year, reflected in the "long-term debt investment" subjects. At the same time, according to the record analysis of the subject of "entrusted loan-impairment reserve", fill in the "schedule of asset impairment reserve".