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问题 单项选择题

2011年1月2日，甲公司以银行存款2000万元取得乙公司30％的股权，投资时乙公司可辨认净资产公允价值及账面价值的总额均为8000万元。甲公司取得投资后即派人参与乙公司生产经营决策，但无法对乙公司实施控制。2011年5月9日，乙公司宣告分派现金股利400万元。2011年度，乙公司实现净利润800万元。不考虑所得税等因素，该项投资对甲公司2011年度损益的影响金额为（）万元。

A．400

B．640

C．240

D．860

答案

参考答案：B

解析：该项投资对甲公司2011年度损益的影响金额=(8000×30％-2000)+800×30％=640(万元)。

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根据《土地管理法》、《城市房地产管理法》等法律规定，依法取得划拨国有土地使用权的有______。

A．国家机关用地

B．商业经营用地

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E．军事用地
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