公允价值为16000万元的一项无形资产作为对价，取得同一集团内另外一子公司B公司60%的股权。

合并日B公司所有者权益相对于集团最终控制方而言的账面价值为15000万元。A公司的资本公积(股本溢价)总额为5000万元。

2012年6月1日B公司宣告分配2011年度的现金股利1000万元。A公司长期股权投资的会计处理中，不正确的是()。

A.长期股权投资初始投资成本为9000万元

B.无形资产的账面价值与初始投资成本的差额1000万元调整资本公积

C.无形资产的账面价值与其公允价值的差额6000万元计入营业外收入

D.对现金股利应确认投资收益600万元

The University Library is one of the largest (36) libraries in the country, with a (37) of some two million volumes. There is an active collection for all subjects which are taught or researched at (38) level in the University. The Library also (39) as a national resource center in certain subject areas.
For (40) research in the humanities, and in the history of the social, natural and physical sciences, the University Library has (41) impressive special collections of (42) and rare primary materials, both manuscript and printed, which (43) scholars from all over the world. (44) .
The University Library is highly automated, and the benefits of this for readers are especially evident and a microcomputer cluster for free student used.
(45) . These include reference and enquiry services, individual and group training in the effective use of information technology and other sources, interlibrary loans, library publications, photocopying and other reprographic services, and binding and conservation.
(46) . There are separate libraries, administered by the Main Library, for fine arts. music, literature and early modern studies, education, law, chemical engineering, electronic and clectrical engineering, social sciences, and medicine and life sciences.