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【单选题】
要求：根据下述资料，不考虑其他因素，回答下列问题： 甲公司于20×6年取得乙公司40％股权，实际支付价款为3500万元，投资公司可辨认净资产公允价值为8000万元（各项可辨认资产、负债的公允价值与账面价值相同）。甲公司能够对乙公司施加重大影响。甲公司投资后至20X7年末，乙公司累计实现净利润1000万元，未作利润分配；因可供出售金融资产公允价值变动增加资本50万元。乙公司20×8年度实现净利润800万元，其中包括因公司借款而计入当期损益的利息费用80万元。 下列各项关于甲公司对乙公司长期股权投资会计处理的表述中，正确的是（ ）。 查看材料
A.
对乙公司长期股权投资采用成本法核算
B.
对乙公司长期股权投资的初始投资成本按3200万元计量
C.
取得成本与投资享有乙公司可辨认净资产公允价值份额之间的差额计入当期损益
D.
投资后因乙公司资本变动调整对乙公司长期股权投资账面价值并计入所有者权益
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