A公司的记账本位币为人民币。2008年9月6日以每股5欧元的价格购入B公司股票20000股，作为交易性金融资产核算，当日汇率为1欧元=11元人民币，款项已支付。2008年12月31日，原购入B公司股票的市价变为每股5.8欧元，当日汇率为1欧元=10元人民币。假定不考虑相关税费的影响。A公司2008年12月31日应确认的公允价值变动损益为元。
A.60000
B.-60000
C.16000
D.-16000
参考答案：A
解析：应确认的公允价值变动损益=20000×5.8×10-20000×5×11=60000(元)。
| 完形填空。 It's very interesting to visit another country , but there are some problems when we don't know the _ 1 _ very well. It may be 2 _ to talk with the people there . We may not know how to use the telephone in the country we are visiting . We may not know how to buy the 3 we need. In a 4 country we might not know where to eat or what to order in a 5 . It is not easy to decide(决定) how 6 to tip (付小费) waiters or taxi drivers. When we need help, we might not know how to ask for help. It is not pleasant to have an experience(经历) 7 that. 8 a short time, however (不过),we learn what to do and what to 9 .  We learn to enjoy our lives in another country , and then we maybe 10 to leave . | ||||
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