皮皮学，免费搜题
登录
搜题
【单选题】
A公司2016年4月3日委托证券公司从股票交易所购入甲公司股票100000股，每股购买价款为6.8元（其中包括已宣告但尚未发放的现金股利0.3元/股）。另支付交易费用3400元.，A公司将其划分为交易性金融资产核算。5月8日，A公司收到现金股利30000元。6月30日，甲公司股票公允价值为6.3元/股。9月2日，甲公司再次宣告分派现金股利，每股0.5元。10月8日甲公司收到分派的现金股利。截至2016年12月31日，甲公司股票的公允价值为6.8元/股。2017年1月11日，A公司将持有的甲公司股票全部出售，售价为7元/股，支付交易费用4000元，余款已存入证券公司指定账户中。A公司取得甲公司股票时的账务处理正确的是（）。A.
借：交易性金融资产——成本680000 贷：银行存款680000
B.
借：交易性金融资产——成本650000 应收股利30000 投资收益3400 贷：银行存款683400
C.
借：交易性金融资产——成本650000 应收股利30000 投资收益3400 贷：其他货币资金683400
D.
借：交易性金融资产——成本680000 投资收益3400 贷：其他货币资金683400
拍照语音搜题，微信中搜索"皮皮学"使用
参考答案：
参考解析：
知识点：
皮皮学刷刷变学霸
举一反三
【单选题】47
A.
This mountain rises l,532 feetmaking it the highest mountain on the Atlantic seaboard.
B.
It is split almost inhalf by Somes Sound, a deep and narrow stretch of water, seven miles long.
C.
The wealthy residents of Mt. Deserts Island selfishly kept itto themselves.
D.
Mt. Desert island is one of the most famous ofall the islands left behind by the glacier.
E.
The term comes from theactivity of the ice age.
F.
It also lies in a major bird migration lane and is a resting spot for manybirds
【简答题】The dog was smelling a ball of wool in the living room．
【单选题】— Is there a TV in your bed room? — _______. But there is a big TV in the living room. [ ]
A.
Yes, there is
B.
Yes, it is
C.
No, there isn't
D.
No, it isn't
【简答题】Mountain Everest, the peak where is hardly seen, is the highest mountain in the world.
【单选题】Why do you like the living room?
A.
I like the living room .
B.
Because it's so big .
【单选题】48
A.
This mountain rises l,532 feetmaking it the highest mountain on the Atlantic seaboard.
B.
It is split almost inhalf by Somes Sound, a deep and narrow stretch of water, seven miles long.
C.
The wealthy residents of Mt. Deserts Island selfishly kept itto themselves.
D.
Mt. Desert island is one of the most famous ofall the islands left behind by the glacier.
E.
The term comes from theactivity of the ice age.
F.
It also lies in a major bird migration lane and is a resting spot for manybirds
【单选题】What is the highest mountain in Britain?
A.
Scafell
B.
Ben Nevis
C.
the Cotsworlds
D.
the Forth
【单选题】50
A.
This mountain rises l,532 feetmaking it the highest mountain on the Atlantic seaboard.
B.
It is split almost inhalf by Somes Sound, a deep and narrow stretch of water, seven miles long.
C.
The wealthy residents of Mt. Deserts Island selfishly kept itto themselves.
D.
Mt. Desert island is one of the most famous ofall the islands left behind by the glacier.
E.
The term comes from theactivity of the ice age.
F.
It also lies in a major bird migration lane and is a resting spot for manybirds
【单选题】People choose to build Astronomy on Manna Kea because it's the highest mountain among the world's islands.
A.
Y
B.
N
C.
NG
相关题目：
【单选题】What is the highest mountain in Britain?
A.
Scafell
B.
Ben Nevis
C.
the Cotsworlds
D.
the Forth