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2012年11月1日,甲公司购入乙公司股票50万股作为交易性金融资产,支付价款400万元,其中包含已宣告但尚未发放的现金股利20万元。另支付相关交易税费8万元。该交易性金融资产的入账金额为( )万元。

  • A、

    380

  • B、

    388

  • C、

    400

  • D、

    408

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  • measuremethodemployedabilitycompareaddedadoptsuccessfulreferenceresponsibleAs is known to all, the organization and management of wages and salaries are very complex. Generally speaking, the Accounts Department is ( 1 ) for calculations of pay,while the Personnel Department is interested in discussions with the employees about pay.If a firm wants to ( 2 ) a new wage and salary structure, it is essential that the firm should decide on a ( 3 ) of job evaluation and ways of measuring the performance of its employees. In order to be ( 4 ), that new pay structure will need agreement between Trade Unions and employers. In job evaluation, all of the requirements of each job are defined in a detailed job description. Each of those requirements is given a value, usually in “points,” which are ( 5 ) together to give a total value for the job. For middle and higher management, a special method is used to evaluate managers on their knowledge of the job, their responsibility, and their ( 6 ) to solve problems. Because of the difficulty in measuring management work, however, job grades for managers are often decided without ( 7 ) to an evaluation system based on points.In attempting to design a pay system, the Personnel Department should ( 8 ) the value of each job with these in the job market. Necessarily, payment for a job should vary with any differences in the way that the job is performed. Where it is simple to ( 9 ) the work done, as in the works done with hands, monetary encouragement schemes are often chosen, for indirect workers, where measurement is difficult, methods of additional payments are ( 10 ).大学英语语法