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2012年3月，W股份有限公司发生的部分业务如下： (1)3月1日，以4800万元(含已宣告但尚未发放的现金股利200万元)购入乙公司股票600万股作为交易性金融资产，另支付手续费10万元，3月31日该股票每股市价为7.5元。 (2)3月1日，W股份有限公司用银行存款10000万元购入B公司有表决权股份的30%，对B公司具有重大影响，当日，B公司可辨认净资产的公允价值为35000万元(与账面价值相等)。3月份B公司实现净利润6000万元。 (3)3月31日，经计算本月应付职工工资200万元，其中生产工人的工资120万元，车间管理人员工资30万元，厂部管理人员的工资50万元。 (4)3月31日，按上述工资的14%计提职工福利费。 (5)3月31日，按规定计算代扣代交职工个人所得税8万元。 (6)3月31日，以现金支付职工李某生活困难补助1万元。 (7)3月31日，为公司总部25位部门经理每人配备汽车一辆免费使用，每辆汽车每月折旧0.1万元。 (8)该公司为其4名副总裁以上高级管理人员每人租赁一套公寓免费使用，月租金为每套1万元，3月31日，支付当月租金4万元。 要求：根据上述资料，不考虑其他因素，分析回答下列小题。 (答案中金额单位用万元表示) 根据资料(3)至(6)，下列各项中，会计处理正确的是______。
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The molecules of carbon dioxide in the Earth’s atmosphere affect the heat balance of the Earth by acting as a one-way screen. (1) these molecules allow radiation at visible wavelengths, where most of the energy of sunlight is concerned, to pass (2) , they absorb some of the longer-wave-length, infrared emissions radiated from the Earth’s surface, radiation that would (3) be transmitted back into space. For the Earth to maintain a constant average temperature, such emissions from the planet must (4) incoming solar radiation. If there were no carbon dioxide in the atmosphere, heat would (5) from the Earth much more easily.Today, (6) , the potential problem is too much carbon dioxide. Could the increase in carbon dioxide (7) a global rise in average temperature, and could such a rise have serious (8) for human society Mathematical models that allow us to calculate the rise in temperature as a function of the increase (9) ;that the (10) is probably yes.One mathematical model (11) that doubling the atmospheric carbon dioxide would raise the global mean surface temperature by 2.5℃. This model assumes that the atmosphere’s relative humidity remains constant and the temperature decreases with altitude at a (12) of 6.5℃ per kilometer. The assumption of constant relative humidity is important, because water vapor in the atmosphere is another (13) absorber or radiation at infrared wavelengths. Because warm air can hold more (14) than cool air, the relative humidity will be constant (15) the amount of water vapor in the atmosphere increases (16) the temperature rises. (17) , more infrared radiation would be absorbed and reradiated (18) to the Earth’s surface. The resultant warming at the surface could be expected to melt snow and ice, (19) the Earth’s reflectivity. More solar radiation would be absorbed, (20) to a further increase in temperature. Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.17（）
The molecules of carbon dioxide in the Earth’s atmosphere affect the heat balance of the Earth by acting as a one-way screen. (1) these molecules allow radiation at visible wavelengths, where most of the energy of sunlight is concerned, to pass (2) , they absorb some of the longer-wave-length, infrared emissions radiated from the Earth’s surface, radiation that would (3) be transmitted back into space. For the Earth to maintain a constant average temperature, such emissions from the planet must (4) incoming solar radiation. If there were no carbon dioxide in the atmosphere, heat would (5) from the Earth much more easily.Today, (6) , the potential problem is too much carbon dioxide. Could the increase in carbon dioxide (7) a global rise in average temperature, and could such a rise have serious (8) for human society Mathematical models that allow us to calculate the rise in temperature as a function of the increase (9) ;that the (10) is probably yes.One mathematical model (11) that doubling the atmospheric carbon dioxide would raise the global mean surface temperature by 2.5℃. This model assumes that the atmosphere’s relative humidity remains constant and the temperature decreases with altitude at a (12) of 6.5℃ per kilometer. The assumption of constant relative humidity is important, because water vapor in the atmosphere is another (13) absorber or radiation at infrared wavelengths. Because warm air can hold more (14) than cool air, the relative humidity will be constant (15) the amount of water vapor in the atmosphere increases (16) the temperature rises. (17) , more infrared radiation would be absorbed and reradiated (18) to the Earth’s surface. The resultant warming at the surface could be expected to melt snow and ice, (19) the Earth’s reflectivity. More solar radiation would be absorbed, (20) to a further increase in temperature. Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.13（）
The molecules of carbon dioxide in the Earth’s atmosphere affect the heat balance of the Earth by acting as a one-way screen. (1) these molecules allow radiation at visible wavelengths, where most of the energy of sunlight is concerned, to pass (2) , they absorb some of the longer-wave-length, infrared emissions radiated from the Earth’s surface, radiation that would (3) be transmitted back into space. For the Earth to maintain a constant average temperature, such emissions from the planet must (4) incoming solar radiation. If there were no carbon dioxide in the atmosphere, heat would (5) from the Earth much more easily.Today, (6) , the potential problem is too much carbon dioxide. Could the increase in carbon dioxide (7) a global rise in average temperature, and could such a rise have serious (8) for human society Mathematical models that allow us to calculate the rise in temperature as a function of the increase (9) ;that the (10) is probably yes.One mathematical model (11) that doubling the atmospheric carbon dioxide would raise the global mean surface temperature by 2.5℃. This model assumes that the atmosphere’s relative humidity remains constant and the temperature decreases with altitude at a (12) of 6.5℃ per kilometer. The assumption of constant relative humidity is important, because water vapor in the atmosphere is another (13) absorber or radiation at infrared wavelengths. Because warm air can hold more (14) than cool air, the relative humidity will be constant (15) the amount of water vapor in the atmosphere increases (16) the temperature rises. (17) , more infrared radiation would be absorbed and reradiated (18) to the Earth’s surface. The resultant warming at the surface could be expected to melt snow and ice, (19) the Earth’s reflectivity. More solar radiation would be absorbed, (20) to a further increase in temperature. Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.6（）
The molecules of carbon dioxide in the Earth’s atmosphere affect the heat balance of the Earth by acting as a one-way screen. (1) these molecules allow radiation at visible wavelengths, where most of the energy of sunlight is concerned, to pass (2) , they absorb some of the longer-wave-length, infrared emissions radiated from the Earth’s surface, radiation that would (3) be transmitted back into space. For the Earth to maintain a constant average temperature, such emissions from the planet must (4) incoming solar radiation. If there were no carbon dioxide in the atmosphere, heat would (5) from the Earth much more easily.Today, (6) , the potential problem is too much carbon dioxide. Could the increase in carbon dioxide (7) a global rise in average temperature, and could such a rise have serious (8) for human society Mathematical models that allow us to calculate the rise in temperature as a function of the increase (9) ;that the (10) is probably yes.One mathematical model (11) that doubling the atmospheric carbon dioxide would raise the global mean surface temperature by 2.5℃. This model assumes that the atmosphere’s relative humidity remains constant and the temperature decreases with altitude at a (12) of 6.5℃ per kilometer. The assumption of constant relative humidity is important, because water vapor in the atmosphere is another (13) absorber or radiation at infrared wavelengths. Because warm air can hold more (14) than cool air, the relative humidity will be constant (15) the amount of water vapor in the atmosphere increases (16) the temperature rises. (17) , more infrared radiation would be absorbed and reradiated (18) to the Earth’s surface. The resultant warming at the surface could be expected to melt snow and ice, (19) the Earth’s reflectivity. More solar radiation would be absorbed, (20) to a further increase in temperature. Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.10（）
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