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甲公司经董事会和股东大会批准，于20×7年1月1日开始对有关会计政策和会计估计作如下变更：(1)对子公司(丙公司)投资的后续计量由权益法改为成本法。对丙公司的投资20×7年年初账面余额为4500万元，其中，成本为4000万元，损益调整为500万元，未发生减值。变更日该投资的计税基础为其成本4000万元。(2)对某栋以经营租赁方式租出办公楼的后续计量由成本模式改为公允价值模式。该楼20×7年年初账面余额为6800万元，未发生减值，变更日的公允价值为8800万元。该办公楼在变更日的计税基础与其原账面余额相同。(3)将全部短期投资重分类为交易性金融资产，其后续计量由成本与市价孰低改为公允价值。该短期投资20×7年年初账面价值为560万元，公允价值为580万元。变更日该交易性金融资产的计税基础为560万元。(4)管理用固定资产的预计使用年限由10年改为8年，折旧方法由年限平均法改为双倍余额递减法。甲公司管理用固定资产原每年折旧额为 230万元(与税法规定相同)，按8年及双倍余额递减法计提折旧，20×7年计提的折旧额为350万元。变更日该管理用固定资产的计税基础与其账面价值相同。(5)发出存货成本的计量由后进先出法改为移动加权平均法。甲公司存货20×7年年初账面余额为2000万元，未发生跌价损失。(6)用于生产产品的无形资产的摊销方法由年限平均法改为产量法。甲公司生产用无形资产 20×7年年初账面余额为7000万元，原每年摊销 700万元(与税法规定相同)，累计摊销额为2100万元，未发生减值；按产量法摊销，每年摊销 800万元。变更日该无形资产的计税基础与其账面余额相同。(7)开发费用的处理由直接计入当期损益改为有条件资本化。20×7年发生符合资本化条件的开发费用1200万元。税法规定，资本化的开发费用计税基础为其资本化金额的150%。(8)所得税的会计处理由应付税款法改为资产负债表债务法。甲公司适用的所得税税率为25%，预计在未来期间不会发生变化。(9)在合并财务报表中对合营企业的投资由比例合并改为权益法核算。上述涉及会计政策变更的均采用追溯调整法，不存在追溯调整不切实可行的情况；甲公司预计未来期间有足够的应纳税所得额用以利用可抵扣暂时性差异。要求：根据上述资料，不考虑其他因素，回答下列问题。 下列关于甲公司就其会计政策和会计估计变更及后续的会计处理中，正确的有( )。
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第一篇Trying to Find a Partner One of the most striking findings of a recent poll in the UK is that of the people interviewed, one in two believes that it is becoming more difficult to meet someone to start a family with. Why are many finding it increasingly difficult to start and sustain intimate relationships Does modem fife really make it harder to fall in love Or are we making it harder for ourselves It is certainly the case today that contemporary couples benefit in different ways from relationships. Women no longer rely upon partners for economic security or status. A man doesn’t expect his spouse to be in sole charge of running his household and raising his children. But perhaps the knowledge that we can live perfectly well without a partnership means that it takes much more to persuade people to abandon their independence. In theory, finding a partner should be much simpler these days. Only a few generations ago, your choice of soulmate (心上人) was constrained by geography, social convention and family tradition. Although it was never explicit, many marriages were essentially arranged. Now those barriers have been broken down. You can approach a builder or a brain surgeon in any bar in any city on any given evening. When the world is your oyster (牡蛎) ,you surely have a better chance of finding a pearl. But it seems that the old conventions have been replaced by an even tighter constraint: the tyranny of choice. The expectations of partners are inflated to an unmanageable degree: good looks, impressive salary, kind to grandmother, and right socks. There is no room for error in the first impression. We think that a relationship can be perfect. If it isn’t, it is disposable. We work to protect ourselves against future heartache and don’t put in the hard emotional labor needed to build a strong relationship. Of course, this is complicated by realities. The cost of housing and child-rearing creates pressure to have a stable income and career before a life partnership. Which of the following is NOT expected of a partner according to this passage（）
American DreamsThere is a common response to America among foreign writers: the US is a land of extremes where the best of things are just as easily found as the worst. This is a clich6 (陈词滥调).In the land of black and white, people should not be too surprised to find some of the biggest gaps between the rich and the poor in the world. But the American Dream offers a way out to everyone. (46) No class system or government stands in the way.Sadly, this old argument is no longer true. Over the past few decades there has been a fundamental shift in the structure of the American economy.The gap between the rich and the poor has widened and widened. (47) Over the past 25 years the median US family income has gone up 18 per cent. For the top 1 per cent, however, it has gone up 200 per cent. Twenty-five years ago the top fifth of Americans had an average income 6.7 times that of the bottom fifth. (48) Inequalities have grown worse in different regions. In California, incomes for lower class families have fallen by 4 per cent since 1969． (49) This has led to an economy hugely in favor of a small group of very rich Americans. The wealthiest 1 per cent of households now control a third of the national wealth. There are now 37 million Americans living in poverty. At 12.7 per cent of the population, it is the highest percentage in the developed world.Yet the tax burden on America’s rich is falling, not growing. (50) There was an economic theory holding that the rich spending more would benefit everyone as a whole. But clearly that theory has not worked in reality. 49（）
第三篇The World Cup This summer’s World Cup competition will see teams competing to play the world’s best foot- ball. But the football they play will not all be of the same kind. The fans expect different styles of play from Brazil, Germany, or Italy. What makes Brazilian football Brazilian Our style of playing football contrasts with the Europeans because of a combination of qualities of surprise, accuracy and good judgment. This style has won Brazil five world cups. Yet many Brazilian fans only count four of these victories. In 1994, the team abandoned this style for modern, scientific training and tactics. The team won the cup, but in a boring way. The Italians think differently. "To many Italians, the score 0-0 has a glorious quality, suggesting perfection," says the British football writer Simon Kuper. In the Italian culture, the idea of face is very important. This is why Italian teams are traditionally built around strong defenses. The Dutch footballer Johan Cruyff once said that Italian teams never exactly beat you. It’s just that you often lose to them. In Holland, there is a tradition of decision making through argument and discussion. It is a society where everybody is expected to have a point of view. "Every Dutch player wants to control the game," says Arnold Muhren. "You play football with your brains and not your feet. " "A Dutch player argues," says Simon Kuper. "An English player obeys his superior. He is a soldier. " The qualities valued in English football are military-strength, aggression and courage. This can make for exciting football. But it also means that the English find it difficult to use skillful players. David Beckham is usually criticized for his failure to defend-despite the fact that he is an attacker. If the English like to fight, the Germans like to win. In recent years, Germany has tried to change its image as a country of ruthless efficiency and a desire for victory at all costs. But Germans are quite happy for these qualities to remain in their national football team. "Football is a simple game," Gary Lineker once said. "You kick a ball about for ninety minutes and in the end the Germans win. " It’s difficult to predict who will win this year’s World Cup. There is no strong favorite. But a look at the track record of previous winners shows that it is the nations with the strongest national characteristics in the football that perform best. It seems that you need to know where you come from if you want to get to the top. Why do many Italians think that the score 0-0 has a glorious quality（）
20×6年7月1日，乙公司为兴建厂房从银行借入专门借款5000万元，借款期限为2年，年利率为5%，借款利息按季支付。乙公司于20×6年10月1日正式开工兴建厂房，预计工期1年3个月，工程采用出包方式。乙公司于开工日、20×6年12月31日、20×7年 5月1日分别支付工程进度款1200万元、1000万元、1500万元。因可预见的气候原因，工程于20×7年1月15日至3月15日暂停施工。厂房于20×7年12月31口达到预定可使用状态，乙公司于当日支付剩余款项800万元。乙公司自借入款项起，将闲置的借款资金投资于固定收益债券，月收益率为0.4%。乙公司按期支付前述专门借款利息，并于20×8年7月1日偿还该项借款。要求：根据上述资料，不考虑其他因素，回答下列问题。 乙公司于20×7年度应予资本化的专门借款费用是( )。
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