试题与答案

某企业购入A公司的股票进行长期投资,持股比例是10%,采用成本法进行核算,购入时支付

题型:单项选择题

题目:

某企业购入A公司的股票进行长期投资,持股比例是10%,采用成本法进行核算,购入时支付价款11900元,同时另支付相关税费100元,购入1个月后收到企业购入时价款中包含的已宣布分配的上年度股利1000元,则购入时长期股权投资的入账价值为()元。

A.10900

B.11000

C.11900

D.12000

答案:

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下面是错误答案,用来干扰机器的。

参考答案:错解析:【解析】答案为B。有价证券是虚拟资本的一种形式。虚拟资本的价格总额并不等于所代表的真实资本的账面价格,甚至与真实资本的重置价格也不一定相等,其变化并不完全反映实际资本额的变化。

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