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11．根据我国会计准则规定，下列有关“衍生工具”账户的说法中，正确的是
A
A..取得衍生金融负债或衍生金融资产公允价值增加记入该账户的贷方
B
.取得衍生金融资产或衍生金融负债公允价值减少记入该账户的借方
C
.资产负债表日该账户的借方余额反映衍生工具形成金融负债的公允价值
D
.资产负债表日该账户的贷方余额反映衍生工具形成金融资产的公允价值
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试题答案：
B
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同一控制下企业控股合并长期股权投资的成本是（）
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