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Like a lot of carless New Yorkers, I am generally confused by bursts of populist outrage over high gas prices. But I have always assumed that the anger is genuine. But amid the recent mania over prices hitting $4 a gallon, I decided to figure out whether this fury is economically rational. So I took a look at data from the Census Bureau, which conducts a quarterly survey of American spending habits. During these last few years of historically high oil prices, Americans spent about $40 a week, or $2,000 a year, on gas. That"s around 5 percent of our overall spending. It"s less than half of what we spend on restaurants and entertainment.High gas prices must be forcing Americans to cut back in other ways, right That"s what the economist Lutz Kilian at the University of Michigan wondered. He looked at personal spending habits during periods of high energy prices and discovered that "somewhat surprisingly, there is no significant decline in total expenditures on recreation," which was one place they expected to find frugality. In other words, Americans may protest loudly, but their economic behavior indicates a remarkable indifference to the price of oil.While sustained high gas prices would certainly produce some turmoil, so would potential spikes in countless other globally traded commodities. But there"s a reason populist outcries don"t start around soybean prices or magnesium spikes. Oil is the only volatile commodity that most Americans deal with directly: we are buffered from most other price swings by our relative wealth. Unlike people in poor countries, consumers here don"t generally buy raw commodity foods; we buy our meals processed or prepared. With most goods, the commodity price has even less impact on cost. "When people buy a phone," Kilian says, "they don"t buy the copper that makes the wiring."With gas, though, hurtling prices are unavoidable. Every day, U. S. drivers pay a price determined by forces all over the world that are hard to understand and harder for the United States to control. Even if we invested in better refineries and exploited every possible energy source, from the Keystone pipeline to the Alaskan wilderness, the impact could be minimal. It could eventually lower prices at the pump—but only if nothing else affects them, like OPEC lowering its production to drive prices back up again. The price of oil is, of course, affected by hundreds of interrelated factors.Many analysts I"ve spoken with suggest that oil prices should fall fairly soon. This will be welcome news to the less-fortunate American families who are notimperviousto the price at the pump and to anyone who claims to be pinching pennies because of gas. But as unpopular as it may sound, the best possible future for most Americans may involve much higher gas prices. As billions of people, throughout the world, enter the middle class in the coming decades, there will be an enormous increase in the demand for gas. This, along with rising environmental considerations, is likely to send the prices far higher than they are today. In Paragraphs 1 and 2, the author is trying to illustrate that ______.

A. the rise in oil price doesn"t squeeze Americans as hard as they have claimed
B. the oil expenditure only accounts for a small percentage of Americans" overall spending
C. the role played by oil price in correcting consumption habits is less than trivial
D. despite oil price rise, there is no sign that Americans will shift from cars to less fuel-consuming transportation means

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Last week 8,400 British students about to enter university received an e-mail from the Student Loans Company (SLC), a government body, reminding them to complete their application forms. It came with an attachment that listed all 8,400 e-mail addresses. The outfit later issued a sheepish apology and promised an "internal investigation". At best, such data breaches make a small dent in a firm"s reputation and the whole thing blows over, as it did SLC"s case; at worst, though, companies lose the trust of their customers and also have to pay large frees. Sony, an ailing Japanese electronics giant, may never quite recover from breach last year, when hackers stole the personal details of over 100m customers.The explosion of data in recent years was always going to make data breaches more common, as two recent reports make clear. The first is an annual publication commissioned by Symantec, a maker of security software, and carried out by the Ponemon Institute, a data-protection researcher, to look into the cost of data breaches in several countries. Now in its seventh year, the report had some good news for Americans. Calculating the costs of investigations, compensation, customer support and projected loss of revenue, it found that the average cost to a company per breached record declined for the first time since the numbers are tracked. The figure dropped from $214 in 2010 to $194 in 2011, suggesting that companies had become better both at preventing and responding to breaches.Europeans fared less well. The cost rose from £71 to £79 ($113 to $126) in Britain, from€98 to€122 ($130 to $162) in France and from€138 to€146 in privacy-conscious Germany. In all four countries, around two-thirds of all breaches were the result of technical faults and malicious attacks. But the remaining third was down to negligence. They could, in other words, never have happened.The second study goes some way to explaining why they did. Iron Mountain, a data-management company, commissioned PricewaterhouseCoopers, a consultancy, to assess the risk of information loss faced by mid-size European companies based on their attitudes to managing data. The report looks at 600 businesses in six European countries across different sectors. It found that businesses tend to regard data protection issues as the responsibility of IT departments. More than haft thought that technology can solve the problem. Only 1% of the businesses surveyed believed it concerned all employees—and thus required a change in behavior.Both reports conclude that is precisely what is needed. Symantec"s study found a correlation between having a senior executive in charge of information security and lower costs of data breaches. "It has to start at the top," says Marc Duale, Iron Mountain"s head. The best solution need not be the most expensive—employee-awareness programs and staff training can be more effective than pricey IT upgrades. Malicious attacks may be unavoidable but silly mistakes are unforgivable. According to Paragraph 1, the Student Loan Company ______.

A. was attacked by hackers maliciously just like Sony
B. responded to the data disclosure in a more diplomatic way than Sony
C. recovered more quickly from the data disclosure scandal than Sony
D. incurred heavier financial losses from data breach case than Sony

甲公司20×6年度发生了以下与股权投资相关的交易:(1)甲公司在若干年前参与设立了乙公司并持有其30%的股权,将乙公司作为联营企业,采用权益法核算。20×6年1月1日,甲公司自A公司(非关联方)购买了乙公司60%的股权并取得了控制权,购买对价为3000万元,发生与合并直接相关费用100万元,上述款项均以银行存款转账支付。20×6年1月1日,甲公司原持有对乙公司30%长期股权投资的账面价值为600万元(长期股权投资账面价值的调整全部为乙公司实现净利润,乙公司不存在其他综合收益及其他影响权益变动的因素);当日乙公司净资产账面价值为2000万元,可辨认净资产公允价值为3000万元,乙公司100%股权的公允价值为5000万元,30%股权的公允价值为1500万元,60%股权的公允价值为3000万元。(2)20×6年6月20日,乙公司股东大会批准20×5年度利润分配方案,提取盈余公积10万元,分配现金股利90万元,以未分配利润200万元转增股本。(3)20×6年1月1日,甲公司与B公司出资设立丙公司,双方共同控制丙公司。丙公司注册资本2000万元,其中甲公司占50%。甲公司以公允价值为1000万元的土地使用权出资,B公司以公允价值为500万元的机器设备和500万元现金出资。该土地使用权系甲公司于10年前以出让方式取得,原值为500万元,期限为50年,按直线法摊销,预计净残值为零,至投资设立丙公司时账面价值为400万元,后续仍可使用40年。丙公司20×6年实现净利润220万元。(4)20×6年1月1日,甲公司自C公司购买丁公司40%的股权,并派人参与丁公司生产经营决策,购买对价为4000万元,以银行存款转账支付。购买日,丁公司净资产账面价值为5000万元,可辨认净资产公允价值为8000万元,3000万元增值均来自于丁公司的一栋办公楼。该办公楼的原值为2000万元,预计净残值为零,预计使用寿命为40年,采用年限平均法计提折旧,自甲公司取得丁公司股权之日起剩余使用寿命为20年。丁公司20×6年实现净利润900万元,实现其他综合收益200万元。其他资料:本题中不考虑所得税等税费及其他相关因素。要求: 根据资料(4),计算甲公司对丁公司的初始投资成本,并编制相关会计分录;计算甲公司20×6年因持有丁公司股权应确认的投资收益金额,并编制调整长期股权投资账面价值相关的会计分录。

Directions: Suppose you have a friend who is about to enter university, and he wants you to advise him on which subject to specialize in—history, in which he is very interested, or computer science, which offers better job prospects. 1) Give your suggestions, and explain the reasons. 2) Other recommendations. You should write about 100 words on the ANSWER SHEET. Do not sign your own name at the end of the letter. Use "Zhang Wei" instead. Do not write your address.

Americans are supposed to be mobile and even pushy. Saul Bellow"s Augie March declares, "I am an American... first to knock, first admitted." In "The Grapes of Wrath," young Tom Joad loads up his car with pork snacks and relatives, and the family flees the Oklahoma for California. Along the way, Grandma dies, but the Joads keep going.But sometime in the past 30 years, someone has hit the brakes and Americans—particularly young Americans—have become risk-averse and sedentary. The likelihood of 20-somethings moving to another state has dropped well over 40 percent since the 1980s, according to calculations based on Census Bureau data. The stuck-at-home mentality hits college-educated Americans as well as those without high school degrees. Even bicycle sales are lower now than they were in 2000. Today"s generation is literally going nowhere.An increasing number of teenagers are not even bothering to get their driver"s licenses. Back in the early 1980s, 80 percent of 18-year-olds proudly strutted out of the D. M. V. with new licenses, according to a study by researchers at the University of Michigan"s Transportation Research Institute. By 2008—even before the Great Recession—that number had dropped to 65 percent. Though it"s easy to blame the high cost of cars or gasoline, Comerica Bank"s Automobile Affordability Index shows that it takes fewer weeks of work income to buy a car today than in the early 1980s, and inflation-adjusted gasoline prices didn"t get out of line until a few years ago.Perhaps young people are too happy at home checking Facebook. In a study of 15 countries, Michael Sivak, a professor at the University of Michigan"s Transportation Research Institute, found that when young people spent more time on the Internet, they delayed getting their driver"s licenses. "More time on Facebook probably means less time on the road," he said. That may mean safer roads, but it also means a bumpier, less vibrant economy.Generation Y has become Generation Why Bother. The Great Recession and the still weak economy make the trend toward risk aversion worse. Children raised during recessions ultimately take fewer risks with their investments and their jobs. Even when the recession passes, they don"t strive as hard to find new jobs, and they hang on to lousy jobs longer. Research by the economist Lisa B. Kahn of the Yale School of Management shows that those who graduated from college during a poor economy experienced a relative wage loss even 15 years after entering the work force.In the mid-"70s, back when every high school kid longed for his driver"s license and a chance to hit the road and find freedom, Bruce Springsteen wrote his brilliant, exciting album "Born to Run." A generation later, as kids began to hunker down, Mr. Springsteen wrote his depressing "The Ghost of Tom Joad." We need to reward and encourage forward movement, not slouching. That may sound harsh, but do we really want to turn into a country where young Americans can"t even recognize the courage of Tom Joad The point the author wants to make in Paragraph 5 is that ______.

A. weak economy plays a part in the formation of a less mobile society
B. the effect of economic crisis lingers longer than people have expected
C. a less ambitious generation may result in a less vibrant economy
D. some effects of economic crisis may be too subtle to recognize

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