He ______ to the sweet shop when he dropped his fifty pence.
A. had gone
B. was going to go
C. went
D. was going
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A lady put ______ .
A. on his arm soap and butter
B. his arm on soap and butter
C. soap and butter on his arm
D. on his arm with soap and butter
企业取得交易性金融资产时支付的税金、手续费等相关费用,应( )。
A. 全部计入投资成本
B. 一次计入财务费用
C. 分次计入财务费用
D. 直接计入当期投资收益
交易性金融资产持有期间获得的现金股利或利息应( )。
A. 冲减交易性金融资产
B. 冲减财务费用
C. 计入投资收益
D. 冲减应收股利
某企业6月以20 100元将3月购入的短期股票投资予以出售,该投资购入时的入账价值为20 000元,5月份收到被投资方分配的现金股利500元,此时的交易性金融资产的公允价值为19 000元,则出售该项交易性金融资产时该企业记入“投资收益”科目的金额应为( )元。
A. 100
B. 400
C. 500
D. 600