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投資新手輕鬆看懂財報名詞- 本篇來說說金融資產的三個分類

「按攤銷後成本衡量」指的是，此分類下的金融資產，並非以公允價值（市價）進行評價，而是用買入的成本、市場利率、未來預計流入之現金流量等計算 ...

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