(二)
购入该交易性金融资产的成本为______元。
A．6040000
B．6000000
C．6020000
D．6980000
参考答案：B
解析：[考点] 取得交易性金融资产的会计核算
取得交易性金融资产时的会计分录为：
借：交易性金融资产——成本 6000000
投资收益 20000
贷：银行存款 6020000
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| Dear Nancy I am happy to tell you my school and my life. Every day my father drives me to school. My school is very big and beautiful. I like my school very much. The desks and chairs are new. There are lots of pictures on the walls. You can also see some flowers on the teachers’ desk. We clean the classroom every day. I don’t go to school on Saturday and Sunday. I get up at six on Saturday. I play basketball with my father in the park near my home for half an hour. Then I eat my breakfast. I help my mother water the trees and flowers in the garden. At eight I begin to do my homework. My parents and I have lunch in the KFC. In the afternoon. I have Art lessons. Sometimes I play computer games or chat with my friends on the Internet in the evening. I like my weekend very much. Yours, Li Hua | ||||||||||||
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