单项选择题

甲公司2015年8月19日将其持有的一项长期股权投资出售。出售时该投资的账面价值为2800万元(其中成本为3000万元,损益调整为贷方500万元,其他综合收益为借方300万元),出售价款为3000万元。则甲公司因出售该项投资应当确认的投资收益为()万元。

A.0
B. 200
C. 500
D. 300
相关考题

Dr. Harvey Gates, the noted scientist, might never...Dr...


单项选择题Dr. Harvey Gates, the noted scientist, might never...

Dr. Harvey Gates, the noted scientist, might never have discovered the Kamron lizard (蜥蜴) in Blovia, if it had not been for a childhood accident. As a boy, he was determined to become a baseball player, but when he broke his arm in practice at the age of fourteen and was forced to stay off the playing field for a while, he took notice of the natural world around him and liked what he saw. After he had recovered from his injury, he caught a squirrel (松鼠) and raised it as a pet. Soon he was bringing home snakes and other creatures from the woods near his school. In 1962, he entered Blakeford College and majored in biology. By 1966 he had received his Bachelor (學士) of Science degree and two years later at Drysdale University, he received his Doctor of Science degree. It was while he was doing field research for his doctoral studies in South America in 1967 that he discovered and named the Kamron lizard. This animal was different from others of its kind in that it had only four toes on its front feet. In other respects, it was similar to others of the same family. It could change its color and go for long periods without food. Of the four statements, which one best indicates the author’s idea? A. Dr. Gates is a scientist who can always attract the public attention to his research
B. Dr. Gates is a very famous scientist, though he wanted to be a sportsman at first
C. Dr. Gates is a scientist who always carries a notebook with him wherever he goes
D. Dr. Gates is very popular for his determination to become a baseball player
In the first paragraph of the passage, the phrase “in practice” means “ _________”.A.while doing some practical work
B.while studying animals
C.while making up his mind to become a baseball player
D.while playing baseball
It was __________ that Dr. Gates discovered the Kamron lizard. A. after he had graduated from Drysdale University
B. right after he had finished his study for the doctor’s degree
C. after he had received his highest degree
D. during the time when he was studying for the doctor’s degree
In the second paragraph, the word “creatures” can best be replaced by “ __________ ”.A.people
B.things
C.animals
D.living things
Which of the following is not mentioned as a feature of the Kamron lizard?A.It possesses four toes on its front feet
B.It can live a long while without eating
C.It may go for weeks without drinking
D.It is capable of changing colors