A公司2007年12月1日以1000万元取得B公司30%的股权,取得投资时被投资单位可辨认净资产的公允价值为3500万元。A公司能够对B公司施加重大影响,2007年12月31日,A公司对B公司长期股权投资的可收回金额为800万元,则A公司2007年12月31日应计提的长期股权投资减值准备为()万元。
A. 200
B. 250
C. 350
D. 0
Since there is such an abundance of food in the sea, it is understandable that some of the efficient, highly adaptable, warm-blooded mammals(哺乳动物) that evolved on land should have returned to the sea. Those that did have flourished. Within about 50 million years — no time at all, geologically speaking — one of the four kinds of mammals that have returned to a marine environment has developed into the largest of all animal forms, the whale. A second kind, the seal, has produced what is probably the greatest population of large carnivorous mammals on Earth. This suggests that these "top dogs" of the ocean are prospering and multiplying. However, such has not been the case, at least not for the last 150 years. Trouble has closed in on these mammals in the form of equally warm-blooded and even more efficient and adaptable predators, humans. At sea, as on land, humans have now positioned themselves on the top of the whole great pyramid of life, and they have caused serious problems for the mammals of the sea. There is a simple reason for this. Marine mammals have the misfortune to be swimming aggregates of commodities that humans want: fur, oil and meat. Even so, they might not be so vulnerable to human depredation if they did not, like humans, reproduce so slowly. Every year humans take more than 50 million tons of fish from the oceans without critically depleting the population of any species. But the slow-breeding mammals of the sea have been all but wiped out by humans seeking to satisfy their wants and whims.
According the passage, the main threat to the mammals is ______.
B. A) the polluted marine environment
C) the human beings
D. B) the global warming
E. D) the slow-breeding rate
甲公司以l台车床换入乙公司1台施工设备。甲公司换出车床的账面原价为1000万元,累计折旧为240万元,公允价值为800万元,未计提减值准备。乙公司换出施工设备的账面原价为1200万元,累计折旧为250万元,公允价值为720万元,已计提减值准备为200万元;另外,乙公司向甲公司支付补价80万元。假定不考虑相关税费,甲公司换入施工设备的入账价值为()。
A. 680万元
B. 684万元
C. 720万元
D. 760万元