题目内容

A公司2014年年初按投资份额出资180万元对B公司进行长期股权投资,占B公司股权比例的40%。当年B公司亏损100万元;2015年B公司亏损400万元;2016年B公司实现净利润30万元。2016年A公司计入投资收益的金额为( )万元。

A. 12
B. 10
C. 8
D. 0

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