甲公司和乙公司为非关联方。2×16年5月1日，甲公司按每股5元的价格增发每股面值为1元的普通股股票2000万股，并以此为对价取得乙公司70％的股权，能够对乙公司实施控制。甲公司另以银行存款支付审计费、评估费等共计20万元。乙公司2×16年5月1日可辨认净资产公允价值为12000万元。不考虑其他因素，则甲公司取得乙公司70％股权时的初始投资成本为（）万元。
A.8400
B.10000
C.9980
D.8380
参考答案：B
解析：为进行企业合并发生的审计费、评估费等应计入管理费用，甲公司取得乙公司70％股权时的初始投资成本=2000×5=10000（万元）。
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| Which is the best way to learn a foreign language? We 1 that we all learned our own language well when we were children. If we can learn a second language in the same way, it won't seem to be so 2 . Think of what small children do. They listen to 3 people say and they try to imitate (模仿) what they 4 . When they want something, they have to 5 for it. They are using languages, taking 6 it all the time. If 7 use a second language like this all the time, they will learn it more 8 . It is also important to remember that we learn our own language by hearing people speaking it, 9 by seeing what they write. In school, though you learn to hear and speak, to read and write, you must learn all new words through the ears. You can read them, spell them and write them 10 . | ||||
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