A公司于2014年12月15日从证券市场上购入B公司发行在外的股票10000股作为交易性金融资产处理,每股支付价款5元(含已宣告但尚未发放的现金股利0.10元),另支付相关费用400元,A公司取得该项投资的入账价值为()元。
A. 49000
B. 50000
C. 50100
D. 51000
(B)Londoners are great readers.They buy large numbers of newspapers and magazines and of books---especially paperbacks,which are comparatively cheap in spite of ever increasing rises in the cost of printing.They still continue to buy“proper”books,too,printed on good paper and bound between hard covers.There are many streets in London containing shops which specialize in book selling.Perhaps the best known of these is Charring Cross Road in the very heart of London.Here books of all kinds and sizes are to be found,from“the biggest bookshop in the world”to“the tiny,dusty little places which seem to have been left over from Dickens’time.Some of the shops stock or will obtain any kind of books,but many of them specialize in second-hand books,in art books,in foreign books,in books on philosophy,politics or any other various subjects about which books may be written.Although it may be the most convenient place for Londoners to buy books,Charring Cross Road is not the cheapest.For the really cheap second-hand volumes,the collector must turn to Farringdon Road,for example,in the East Central District of London.Here there is nothing as great as bookshops.Instead,the booksellers come along each morning and tip out their sacks of books on to small barrows(流动售货车).And the collectors,some professional,and some just like it,who have been waiting for them,rushed to those dusty places.In places like this one can still,occasionally,pick up for a few pence an old volume that may be worth many pounds. The bookseller on Farringdon Road().
A. keep fine bookshops
B. keep only small bookshops
C. sell books in hand carts
D. sell the same books as the bookshops on Charring Cross Road