题目内容

甲公司2020年年初未分配利润是500万元，本年实现净利润800万元，按照10%提取法定盈余公积，按照10%提取任意盈余公积，宣告发放现金股利240万元，则以下说法中，正确的有（）。

A. 甲公司年末未分配利润是900万元
B. 甲公司年末可供分配利润是800万元
C. 甲公司年末未分配利润是640万元。
D. 甲公司年末可供分配利润是1140万元

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