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案例分析题德钦股份有限公司(以下简称德钦公司)是一家以酒店、餐饮、汽车租赁、维修为主的大型企业。公司2011年发生了如下事项： (1)德钦公司为了扩大市场份额，提高汽车租赁业务的核心竞争力，2011年进行了如下并购业务： 2011年，德钦公司收购了一家中等规模的汽车租赁公司甲公司。德钦公司原拥有2万辆出租汽车，在当地占有较大的市场份额。甲公司与德钦公司曾经共同出资、共同控制一家小型汽车修理企业，除此之外两家企业没有其他相关关系。甲公司规模小，只有不足500辆出租汽车，经济效益较差。经协商，本次收购以2011年5月31日为基准日，以会计师事务所审计后的甲公司净资产的110%作为对价，德钦公司取得甲公司的全部股权，所需的审计费用10万元由德钦公司承担。 经会计师事务所审计，甲公司2011年5月31日总资产为4000万元，负债总额为500万元。经评估，公允价值与账面价值基本一致。德钦公司按净资产的110%即3850万元用银行存款支付了并购款。2011年6月1日，德钦公司派出管理人员，全面接收甲公司作为德钦公司的一个业务分部。 (2)2011年德钦公司其他股权投资情况如下： ①德钦公司处置拥有的一家酒店的股权投资，原拥有酒店80%的表决权资本，经处置后拥有酒店60%的股权。德钦公司原来的股权投资成本是2000万元，它处置的20%股权获得了800万元。德钦公司在其个别报表上计入了300万元的投资收益，同时合并报表也相应地增加了300万元的投资收益。 ②德钦公司投资于丙公司，2011年6月30日持股比例为30%，但根据公司章程的规定，德钦公司负责丙公司所有重大决策事项；德钦公司7月1日再投资后持股比例上升为70%。按照丙公司公司章程的规定，股东以其持股比例享有相应的表决权。 ③德钦公司投资于丁公司，拥有丁公司80%的表决权资本。为了进一步控制丁公司，德钦公司又继续收购了丁公司其余20%的表决权资本。已知最初获得80%股权投资的时间为2009年5月1日，最近收购20%股权的时间为2011年10月25日。德钦公司将2011年10月25日确定为合并日编制合并报表，并确认两次并购所形成的商誉。 要求： 根据资料(2)中的案例①，判断德钦公司的会计处理是否正确，并说明理由。
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现代中国似乎有这样一种想法，认为西方的文学是讲述普遍人性的东西，______人人可以理解，中国古代文学______仅仅属于古代，______仅仅属于中国古代，______就变成一个很僵化的东西，放在由中国所独家拥有的过去。如果这样想的话，这个文学传统就死了。 填入划横线部分最恰当的一项是( )。
Directions: Read the following passage. For each numbered blank there are four choices marked A. B, C and D. Choose the best one and mark your answers on ANSWER SHEET 1. In the late 1960’s, many people in North America turned their attention to environmental problems, and new steel-and-glass skyscrapers were widely criticized. Ecologists pointing (21) that a cluster of tall buildings in a city often overburdens public transportation and parking lot (22) . Skyscrapers are also enormous (23) , and wasters, of electric power. In one recent year, the addition (24) 17 million square feet of skyscraper office space in New York City raised the (25) daily demand for electricity by 120,000 kilowatts-- enough to (26) the entire city of Albany for a day. Glass-wailed skyscraper can be especially (27) . The heat loss (or gain) through a wall of half-inch plate glass is more than ten times (28) through a typical masonry wall filled with insulation board. To lessen the strain (29) heating and air-conditioning equipment, (30) of skyscrapers have begun to use double-glazed panels of glass, and reflective glasses (31) with silver or gold mirror films that reduce (32) as well as heat gain. However, (33) skyscrapers raise the temperature of the surrounding air and (34) neighboring buildings. Skyscrapers put severe pressure on a city’s sanitation (35) , too. If fully occupied, the two World Trade Center towers in New York City would alone generate 2.25 million gallons of raw sewage each year--as (36) as a city the size of Stamford, Connecticut, which has a (37) of more than 109,000. Skyscrapers also (38) with television reception, block bird flyways, and obstruct air traffic. Still, people (39) to build skyscrapers for all the reasons that they have always built them--personal ambition and the (40) of owners to have the largest possible amount of rentable space.
有下列程序： #include＜iosteram.h＞ using namespace std; class Stack public: Stack(unsignedn=10):size(n)rep_=new int [size];top=O; Stack(Stack&s):size(s.size) rep_=new int[size]; for(int i=0;i＜size;i++) rep_[i]=s.rep_[i]; top=s.top; ～Stack()＜delete[]rep_; void push(int
Passage Four Over the past century, all kinds of unfairness and discrimination have been condemned or made illegal. But one insidious form continues to thrive: alphabetism. This, for those as yet unaware of such a disadvantage, refers to discrimination against those whose surnames begin with a letter in the lower half of the alphabet. It has long been known that a taxi firm called AAAA cars has a big advantage over Zodiac cars when customers thumb through their phone directories. Less well known is the advantage that Adam Abbott has in life over Zoe Zysman. English names are fairly evenly spread between the halves of the alphabet. Yet a suspiciously large number of top people have surnames beginning with letters between A and K. Thus the American president and vice-president have surnames starting with B and C respectively; and 26 of George Bush’s predecessors (including his father) had surnames in the first half of the alphabet against just 16 in the second half. Even more striking, six of the seven heads of government of the G7 rich countries are alphabetically advantaged (Berlusconi, Blair, Bush, Chirac, Chretien and Koizumi). The world’s three top central bankers (Greenspan, Duisenberg and Hayami) are all close to the top of the alphabet, even if one of them really uses Japanese characters. As are the world’s five richest men (Gates, Buffett, Allen, Ellison and Albrecht). Can this merely be coincidence One theory, dreamt up in all the spare time enjoyed by the alphabetically disadvantaged, is that the lot sets in early. At the start of the first year in infant school, teachers seat pupils alphabetically from the front, to make it easier to remember their names. So short-sighted Zysman junior gets stuck in the back row, and is rarely asked the improving questions posed by those insensitive teachers. At the time the alphabetically disadvantaged may think they have had a lucky escape. Yet the result may be worse qualifications, because they get less individual attention, as well as less confidence in speaking publicly. The humiliation continues. At university graduation ceremonies, the ABCs proudly get their awards first; by the time they reach the Zysmans most people are literally having a ZZZ. Shortlists for job interviews, election ballot papers, lists of conference speakers and attendees: all tend to be drawn up alphabetically, and their recipients lose interest as they plough through them. The 4th paragraph suggests that ______.
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