問題詳情
40 甲公司 X1 年 5 月購入備供出售之乙公司普通股股票 6,000 股，原始購入成本為每股$39，該股票在 X1 年底之公平價值為每股$40。乙公司在 X1 年 10 月宣告並發行 10%股票股利。則甲公司於該年底資產負債表應表 達：
(A) 金融商品未實現利益$6,000
(B) 備供出售金融資產$240,000
(C) 備供出售金融資產$264,000
(D) 備供出售金融資產$257,400
(A) 金融商品未實現利益$6,000
(B) 備供出售金融資產$240,000
(C) 備供出售金融資產$264,000
(D) 備供出售金融資產$257,400
參考答案
答案：C
難度：適中0.565217
統計：A(3),B(2),C(13),D(2),E(0)
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