【简答题】【消耗次数：1】
Direction: Fill in the blanks with thephrases given below. Change the form if necessary.[ought to; look forward to; in wonder; give way to; look down; on the way to; reach out; put one’s arm around; trip over; cut into]1. My dear, do not[填空1]such gloomy thoughts. Let us hope for better things.
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A公司和B公司为两个互不关联的独立企业,合并之前不存在任何关联方关系。A公司和B公司达成合并协议,约定A公司以固定资产作为合并对价,取得B公司80%的股权,购买日为2×16年3月1日。购买日,A公司投出固定资产的账面原价为1 500万元,已计提折旧350万元,已提取减值准备100万元,公允价值为1 000万元。在A公司和B公司的合并中,A公司支付审计费用、评估费用、法律服务费用等共计20万元。B公司购买日所有者权益账面价值为1 200万元。A公司该项长期股权投资的初始投资成本为( )。
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