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【单选题】
2018年1月2日,A公司以2 000万元的银行存款自另一非关联方处取得B公司15%的股权,相关手续于当日完成。当日,B公司可辨认净资产公允价值总额为16 000万元,至此持股比例达到20%,能够对B公司施加重大影响,对该项股权投资转为采用权益法核算。原5%股权投资指定为其他权益工具投资,当日账面价值为1 000万元(其中成本为600万元,公允价值变动为400万元),公允价值是1 100万元。A公司由其他权益工具投资转换为长期股权投资权益法的会计处理不正确的是()。A.
长期股权投资初始投资成本为3 100万元
B.
原持有5%股权的公允价值与账面价值的差额100万元计入留存收益
C.
原持有5%股权确认的其他综合收益400万元计入留存收益
D.
影响本年利润的金额为500万元
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【单选题】The cross rate is ( ).
A.
The exchange rate between the dollar and a non-European currency
B.
The exchange rate between the dollar and an European currency
C.
The exchange rate between two countries that do not involve dollars
D.
The forward exchange rate on a currency other than dollars
【判断题】A cross rate is an exchange rate of two currencies expressed in a third different currency.
A.
正确
B.
错误
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