试题与答案

甲公司于2010年1月1日从证券市场购入乙公司发行在外的股票30000股作为可供出售

题型:单项选择题

题目:

甲公司于2010年1月1日从证券市场购入乙公司发行在外的股票30000股作为可供出售金融资产,每股支付价款10元,其中包含已宣告尚未发放的现金股利0.8元。另支付相关费用6000元。2010年12月31日,这部分股票的公允价值为275000元,该价格下跌为正常的价格波动,则甲公司2010年因持有该金融资产对损益的影响金额为( )元。

A.-24000
B.24000
C.-6000
D.0

答案:

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