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甲股份有限公司(以下简称“甲公司”)20×4年12月31日以4140万元购入了乙股份有限公司(以下简称“乙公司”)75%的股权。当日，乙公司净资产的账面余额为5520万元，假定乙公司各项资产和负债的账面价值与公允价值相等。 20×6年度甲公司编制与乙公司合并会计报表的有关资料如下： (1)甲公司20×6年12月31日持有一项原价为1053万元的管理用设备。该设备系 20×5年8月28日从乙公司购入的，购入该设备支付价款为900万元，支付的增值税额为 153万元。乙公司销售该设备的实际成本为720万元。 该设备属于不需要安装的设备，甲公司对该设备采用年限平均法计提折旧，预计使用年限为5年，预计净残值为30万元。 (2)乙公司对期末存货采用成本与可变现净值孰低计价。乙公司20×6年期末存货中包括20×5年从甲公司购入的A产品30件，每件A产品的可变现净值为1.5万元。 20×5年全年乙公司从甲公司购入A产品共计100件，购买价格为每件2万元，甲公司 A产品的销售成本为每件1.7万元。20×5年乙公司期末存货中包含从甲公司购入的A产品 70件，其可变现净值为每件1.8万元。 (3)乙公司对专利技术采用预计可收回金额与账面价值孰低进行期末计价。乙公司 20×6年期末持有的无形资产中包含一项从甲公司购入的专利技术。该专利技术系20×6年 10月4日购入的，购买价格为4500万元。乙公司购入该专利技术后立即投入使用，预计尚可使用年限为6年。转让时该专利技术在甲公司的账面价值为4200万元。 乙公司20×6年12月在对该专利技术进行的减值测试中，预计其可收回金额为4100万元。 (4)甲公司20×6年期末应收账款中包含应收乙公司账款80万元。20×5年甲公司期末应收账款中包含应收乙公司账款100万元。 甲公司对坏账损失采用备抵法核算，按照应收账款期末余额的15%计提坏账准备。 (5)20×6年度，乙公司实现净利润760万元，除提取法定盈余公积外，未进行其他利润分配。 其他有关资料如下： (1)甲公司的产品销售价格为不含增值税价格。 (2)乙公司除实现净利润及上述资料中涉及股东权益变动的交易和事项外，未发生影响股东权益变动的其他交易和事项。 要求：编制甲公司20×6年合并财务报表相关的抵消分录。
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Throughout the nation’’s more than 15,000 school districts, widely differing approaches to teaching science and math have emerged. Though there can be strength in diversity, a new international analysis suggests that this variability has instead contributed to lackluster (平淡的) achievement scores by U.S. children relative to their peers in other developed countries. Indeed, concludes William H. Schmidt of Michigan State University, who led the new analysis, "no single intellectually coherent vision dominates U.S. educational practice in math or science. " The reason, he said, "is because the system is deeply and fundamentally flawed." The new analysis, released this week by the National Science Foundation in Arlington, Va. , is based on data collected from about 50 nations as part of the Third International Mathematics and Science Study. Not only do approaches to teaching science and math vary among individual U.S. communities, the report finds, but there appears to be little strategic focus within a school district’’s curricula, its textbooks, or its teachers’’ activities. This contrasts sharply with the coordinated national programs of most other countries. On average, U.S. students study more topics within science and math than their international counterparts do. This creates an educational environment that "is a mile wide and an inch deep," Schmidt notes. For instance, eighth graders in the United States cover about 33 topics in math versus just 19 in Japan. Among science courses, the international gap is even wider. U.S. curricula for this age level resemble those of a small group of countries including Australia, Thailand, Iceland, and Bulgaria. Schmidt asks whether the United States wants to be classed with these nations, whose educational systems "share our pattern of splintered (支离破碎的) visions" but which are not economic leaders. The new report "couldn’’t come at a better time," says Gerald Wheeler, executive director of the National Science Teachers Association in Arlington, "The new National Science Education Standards provide that focused vision," including the call "to do less, but in greater depth." Implementing the new science standards and their math counterparts will be the challenge, he and Schmidt agree, because the decentralized responsibility for education in the United States requires that any reforms be tailored and instituted one community at a time. In fact, Schmidt argues, reforms such as these proposed national standards "face an almost impossible task, because even though they are intellectually coherent; each becomes only one more voice in the babble (嘈杂声).” Putting the new science and math standards into practice will prove difficult because ________.
设随机变量Z的分布列为： X： 0 1 2 3 4 P： 0.5 0.2 0.1 0.15 0.05则 P(0≤X＜3)为( )。
对X公司2008年度财务报表实施审计程序后，注册会计师L确认X公司对应收账款少提坏账准备1881712元，对办公大楼多提累计折旧125000元，因一笔关联方交易而高估营业收入500万元(相关业务的营业成本为900万元正确无误)。除此之外，不存在其他影响利润的调整事项。已知X公司审计前的利润总额及所得税金额如下表所列，所得税税率为25%。L正在填制利润表及利润分配表试算平衡表工作底稿，请代为做出正确的专业判断。项目审计前金额调整金额借方调整金额贷方审定金额四、利润总额11743283.58 减：所得税3746283.58五、净利润8000000.006881712.005641781682466 注册会计师应在“利润总额”项目的“调整金额借方”栏中填列( )元。
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