甲公司2004年4月1日购入乙公司的股份作为交易性金融资产，购入股份数为5万股，每股市价20元。另支付手续费4万元，甲公司用银行存款104万元支付了全部款项，则甲公司应计入该交易性金融资产的成本和投资收益分别为( )万元。
A．104，0
B．100，4
C．104，4
D．100，0
参考答案：B
解析：应计入交易性金融资产成本的价款为股票的公允价值：5×20=100万元，4万元手续费计入投资收益。
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| Clothes are important in our life. Different people wear 1 clothes. Now let's 2 some people talking about clothes. Hello, my name is Betty. I started working this year, so I'm able to get new clothes more often 3 before. There are different people in my working place every day. If someone sees me in 4 once, I don't like to go out in it again. I like to wear bright colors and always dress up when I go to parties. I buy all kinds of clothes and I try to follow the latest way of 5 . Hi, I'm Jack. I don't have much to say about clothes. Shopping 6 clothes isn't really the way of life I'm interested in. Since I'm still at college, I don't really mind 7 . I have two jackets and I often wear 8 . I know little about the way of dressing. I don't like the serious look. My name is Alice. I'd like to say that my clothes have to be comfortable and make me 9 easy as soon as I put them on. Sometimes I buy clothes in some small markets—they're less expensive there. I go shopping for clothes about once a month. If I see 10 and fit for me, I would maybe go for it there and then. | |||
| ( )1. A. the same ( )2. A. listen to ( )3. A. as ( )4. A. something ( )5. A. dress ( )6. A. of ( )7. A. what I wear ( )8. A. it ( )9. A. feel ( )10. A. something comfortable | B. different B. hear B. like B. anything B. dressing B. in B. what do I wear B. them B. feels B. anything comfortable | C. beautiful C. to listen to C. than C. nothing C. dresses C. for C. what I wore C. their C. feeling C. comfortable something | D. comfortable D. to hear D. long D. everything D. to dress D. on D. what did I wear D. they D. to feel D. comfortable anything |