甲公司的记账本位币为人民币，20×8年12月6日以每股9美元的价格购入乙公司B股 10000股作为交易性金融资产，当日即期汇率为1美元；6.8元人民币。20×8年12月31日，乙公司股票市价变为每股10美元，当日即期汇率为1美元；6.5元人民币，假定不考虑相关税费影响，企业应当在20×8年12月 31日确认的公允价值变动损益金额是( )元。
A．贷方38000
B．借方38000
C．借方68000
D．贷方68000
参考答案：A
解析： 公允价值变动损益=(10×6.5-9×6.8)×10000=38000(元)(贷方)。
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The Marine Science Center offers nearly four hours of an educational adventure. Observing restoring Sea Turtles, lab experiments, taking our Exhibit Gallery challenge, and learning from educational beach activities are a unique and fun way to educate all ages about the fragile environment in Florida． 2. __________ We require a 1 to 10 ratio of guardians to students. All guardians within that ratio are free. The fee is $3 per student and $6 per any extra adults. The fee includes a three and a half hour program with interactive activities for the students. Payment should be made upon the arrival to the Marine Science Center. Please make checks payable to: County of Volusia Marine Science Center. 3. __________ This program can accommodate groups up to forty students. The students must be divided into groups of ten before arriving at the center. The students will be rotated(轮换) throughout all of the activities provided. 4. __________ The Marine Science Center is located at 100 Lighthouse Drive in Ponce Inlet. If arriving by bus, please stop the bus on the north (right) side of Lighthouse Drive directly across from the Marine Science Center entrance sign. Students will be accompanied up the main sidewalk to the front entrance of the Marine Science Center. If arriving by separate cars, please park in the main parking lot to the right on Lighthouse Drive. Take the boardwalk to the Marine Science Center. 5. __________ The bus must be available to take students to and from the Marine Science Center and Lighthouse Point Park during the field trip for beach activities. Upon arrival the driver will get specific instructions on your program schedule. |