题目内容：
企业核算交易性金融资产的现金股利时，可能涉及的会计科目有（ ）。
A．交易性金融资产 B．投资收益
C．应收股利
D．银行存款
参考答案：
答案解析：
多选题：企业核算交易性金融资产的现金股利时，可能涉及的会计科目有（ ）。
- 题目分类：初级会计实务
- 题目类型：多选题
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B．投资收益
C．应收股利
D．银行存款
B．投资收益
C．应收股利
D．银行存款
委托加工物资收回后用于连续生产应税消费品的，按规定准予抵扣的由受托方代扣代缴的消费税，应当计入（ ）。
委托加工物资收回后用于连续生产应税消费品的，按规定准予抵扣的由受托方代扣代缴的消费税，应当计入（ ）。A．主营业务成本 B．委托加工物资 C．生产成本 D．应
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