2010年3月1日，甲公司支付830万元取得一项股权投资作为交易性金融资产核算，支付价款中包括已宣告但尚未领取的现金股利20万元，另支付交易费用5万元。甲公司该项交易性金融资产的人账价值为（）万元。
A. 810
B. 815
C. 830
D. 835
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A.Water scooter operators lack of experience.B.Vacationers disregard of water saf
A. Water scooter operators lack of experience.
B. Vacationers disregard of water safety roles.
C. Overloading of small boats and other craft.
D. Carelessness of people boating along the shore.
A.Train travel will prove much more comfortable than air travel.B.Passengers will
A. Train travel will prove much more comfortable than air travel.
B. Passengers will feel much safer on board a train than on a plane.
C. Rail transport will be environmentally friendlier than air transport.
D. Traveling by train may be as quick as, or even quicker than, by air.
A.Work out a plan to tighten his budget.B.Find out the opening hours of the cafe
A. Work out a plan to tighten his budget.
B. Find out the opening hours of the cafeteria.
C. Apply for a senior position in the restaurant.
D. Solve his problem by doing a part-time job.
Passage Two． 听材料，回答下列各题：
A. Michaels parents got divorced.
B. Karen was adopted by Ray Anderson.
C. Karens mother died in a car accident.
D. A truck driver lost his life in a collision.
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