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甲公司2012年5月1日以库存商品自丙公司手中换得乙公司80%的股权，甲公司、乙公司和丙公司同属一个企业集团，库存商品的成本为800万元，公允价值为1000万元，增值税率17%，消费税率8%，该存货已提跌价准备为10万元，当天乙公司账面净资产为1000万元，公允可辨认净资产为1200万元，当日甲公司资本结存额为24万元，全部为股本溢价，盈余结余额为36万元。甲公司另行支付了审计、评估费2万元。基于上述资料，下列会计核算指标中正确的有( )。A.
长期股权投资的入账成本为800万元
B.
甲公司应确认商品转让收益130万元
C.
甲公司应冲减留存收益216万元
D.
甲公司因此投资冲减营业利润2万元
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