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【单选题】
某企业购入一公司的 30% 的股份进行长期投资,采用权益法进行核算,购入时支付价款 11900 元,同时支付相关税费 100 元,购入时被投资企业公允价值为 500000 元,一月后收到被投资企业投资前发放的股利是 1000 元,则购入时长期股权投资的入账价值为( )元。A.
10900
B.
11000
C.
15000
D.
16000
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B.
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Will you go there with your parents?
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