A.借：银行存款                       750000    贷：交易性金融资产――成本              530000            投资收益                            220000
B.借：银行存款                        750000    贷：交易性金融资产――成本             501000             投资收益                           249000
C.借：银行存款                                              750000     公允价值变动损益                               120000     贷：交易性金融资产――成本                        500000                                         ——公允价值变动        120000             投资收益                                                     250000
D.借：银行存款                                              750000      公允价值变动损益                              150000      贷：交易性金融资产――成本                        500000                                         ——公允价值变动         150000             投资收益                                                    250000