填方指的是设计地基表面高于原地面时，从原地面填筑至设计地基表面部分的土石体积。
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甲公司持有乙公司60%的有表決权股份，能够对乙公司实施控制，对该股权投资采用成本法核算。2020年8月，甲公司将该项投资中的80%出售给非关联方，取得价款9 000万元，相关手续于当日完成。甲公司无法再对乙公司实施控制，也不能施加共同控制或重大影响，将剩余股权投资转为以公允价值计量且其变动计入其他综合收益的金融资产。出售时，该项长期股权投资的账面价值为9 000万元，剩余股权投资的公允价值为2 200万元。不考虑相关税费等其他因素影响，该项长期股权投资没有计提减值准备。要求：做出甲公司出售长期股权投资和剩余股权投资结转的会计处理。
Titles should be_______.
A. concise
B. full of keywords
C. detailed
D. in active voice
Which of the following elements are usually included in the Methods section?
A. Study design
B. Sampling
C. Data source
D. Measures
Which of the following statements do you agree with?
A. When referencing the figure in the text, you can either use the complete term, e.g., Figure 1, or the shortened version of the term, Fig 1.
B. Large amounts of repetitive data that cannot be avoided should be all demonstrated in a table.
C. Do not include brief labels for the tables, for example, table and column headings and table entries.
D. For graph and figure legends, use complete grammatical sentences that end with periods.
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