单项选择题

甲公司于2013年2月20日从证券市场购入A公司股票50000股,划分为以公允价值计量且其变动计入当期损益的金融资产,每股买价8元,另外支付印花税及佣金4000元。A公司于2013年4月10日宣告发放现金股利,每股0.30元。甲公司于2013年5月20日收到该现金股利15000元并存入银行。至12月31日,该股票的市价为450000元。甲公司2013年持有该项金融资产对损益的影响金额为()元。

A、15000
B、11000
C、50000
D、61000

热门 试题

单项选择题
Read the article below about a successful businessman.For each question (1-6)below the article,choose the correct answer.Mark one letter (A,B or C)on your Answer Sheet.PACKAGE HOLIDAY SUCCESS Travel operator Joyflight is different from most of its rivals.UK package holiday companies would love to have plenty of repeat business.Instead,in an effort to attract trade,they are forced to spend enormous sums on marketing --but they are operating in a very competitive market.So,although the big travel companies try hard to create attractive brands,if you ask the customers delayed at airports,many arent even sure which company theyve booked with.Ask customers of Joyflight,however,and this is probably their third or fourth holiday with the company.A Joyflight holiday doesnt come cheap;but for their customers this isnt an issue.The attraction is that they get an activity-based club which has escaped the notice of the general public.Even the location of the holiday is of minor importance.A high proportion of customers are families,because the adults are free to enjoy the activities on offer,while small children are in the care of people employed by Joyflight just for this purpose.These nannies get free flights and meals on top of their pay.Interestingly,most of the companys senior managers began at the bottom:for example,Linda Robinson,the marketing Manager,came as a ski guide in 1996,went away to set up her own catering business,sold it for a considerable sum,and returned to Joyflight in 2001.The companys performance over the years means that it gets a steady stream of offers from large tour operators wanting to buy the company.Micheal Knight,who started the firm,came very close to selling it for £40million a few years ago.But at the last minute,Barmond,the potential buyer,was itself taken over by an American travel company which didnt see a place for Joyflight in the group.So where does that leave Joyflight?Despite greatly increasing its turnover in the past four years,the company has a careful attitude to expansion.Its decision not to sell skiing holidays in North America proved the right one when many of its rivals failed to persuade British travellers to take the ten-hour flight.Learning from experiences like these,Joyflights two recent departures from its main activity are the acquisitions of restaurant chains in Spain and Italy.And as for moving into the mass market for its holidays?Joyflight is much too successful to want to do that.Joyflight differs from most other UK travel operators in ______.()

A.the cost of its holidays.
B.the places where it advertises.
C.the number of repeat booking it has.