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【单选题】
甲公司以一项其他债权投资与乙公司的一项固定资产进行资产置换,甲公司换出的其他债权投资账面余额为88万元(其中成本60万元,公允价值变动28万元),交换当日的公允价值为100万元;乙公司换出的固定资产为一栋办公楼,70万元,已折旧5万元,公允价值为110万元,该办公楼适用的增值税税率为10%。甲公司另向乙公司支付银行存款21万元。假定该项交换具有商业实质,增值税进项税额在取得资产一次性抵扣。则甲公司该项非货币性资产交换影响损益的金额为( )万元。A.
12
B.
40
C.
22
D.
50
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A.
repeat
B.
surpass
C.
franchise
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concentrate
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A.
in numbers, there is strength
B.
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C.
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D.
no member can be held individually accountable for its actions
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A.
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B.
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C.
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D.
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