某上市公司于2002年4月1日以银行存款500万元购买A公司60%的股权。A公司2002年1月1日所有者权益为960万元，A公司2002年度实现净利润为160万元（假定利润均衡发生）。该上市公司对A公司的长期股权投资采用权益法核算，股权投资差额按10年摊销。A公司2002年12月31日的股权投资余额为（）万元。
A. 572
B. 579.5
C. 666.9
D. 500
查看答案
A．11.1B．12.5C．15D．20
A. 11.1
B. 12.5
C. 15
D. 20
Which of the following can be inferred from the passage about the privatization process in
A. It depends to a potentially dangerous degree on individual ownership of shares.
B. It conforms in its most general outlines to Thomas Palne’s prescription for business ownership.
C. It was originally conceived to include some giving away of free shares.
D. It has been successful, even though privatization has failed in other countries.
E. It is taking place more slowly than some economists suggest is necessary.
部门规章的效力高于地方性法规的效力。 ()
A. 正确
B. 错误
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