All of the following statements regarding equity securities are true except:

A、Equitysecuritiesshouldberecordedatcostwhenacquired.;
B、Equitysecuritiesarevaluedatfairvalueifclassifiedastradingsecurities.;
C、Equitysecuritiesarevaluedatfairvalueifclassifiedassignificantinfluencesecurities.;
D、Equitysecuritiesarevaluedatfairvalueifclassifiedasavailable-for-salesecurities.;
E、Equitysecuritiesclassifiedasavailable-for-salerecordthedividendrevenuewhenreceived.