Answer: A, B, C, and D options ABC, stocks, funds, and convertible corporate bonds do not meet the "contractual cash flow characteristics of principal plus interest", so they should usually be measured at fair value and their changes will be included in the current period.

Financial assets of profit and loss; Option D. Although general corporate bonds meet the "contract cash flow characteristics of principal plus interest", if the enterprise's goal of managing the bonds is to realize cash flow through sales, they should be classified as measured at fair value and

Financial assets whose changes are included in current profits and losses.