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2014年3月20日,甲、乙、丙公司分别以现金200万元、400万元和400万元出资设立丁公司,分别持有丁公司20%、40%、40%的股权。 甲公司对丁公司具有重大影响,采用权益法核算。丁公司自设立日起至2016年1月1日实现净利润1000万元,除此以外,无其他影响所有者权益的事项。2016年1月1日,经甲、乙、丙公司协商,乙公司对丁公司增资800万元,增资后丁公司净资产为2800万元,甲、乙、丙公司分别持有丁公司15%、50%、35%的股权。相关手续于当日完成,甲公司仍对丁公司具有重大影响。假定不考虑相关税费等其他因素影响。下列关于甲公司因丁公司增资的会计处理正确的是______。

A. 调整长期股权投资的账面价值120万元
B. 确认资本公积(其他资本公积)20万元
C. 确认其他综合收益120万元
D. 确认投资收益20万元

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Academic Journals: The Most Profitable Obsolete(过时的)Technology in History A. The music business was killed by Napster; movie theaters were derailed by digital streaming; traditional magazines are in crisis mode—yet in this digital information wild west: academic journals and the publishers who own them are posting higher profits than nearly any sector of commerce. B. Academic publisher Elsevier, which owns a majority of the influential academic journals, has higher operating profits than Apple. In 2013, Elsevier posted 39 percent profits, according to Heather Morrison, assistant professor at the University of Ottawa’s School of Information Studies in contrast to the 37 percent profit that Apple displayed. C. This lucrative nature of academic publishing comes at a price—and that weight falls on the shoulders of the full higher education community which is already bearing the burden of significantly decreasing academic budgets. "A large research university will pay between $3-3.5 million a year in academic subscription(订阅)fees—the majority of which goes to for-profit academic publishers," says Sam Gershman, a postdoctoral fellow at MIT who assumes his post as an assistant professor at Harvard next year. In contrast to the exorbitant prices for access, the majority of academic journals are produced, reviewed, and edited on a volunteer basis by academics who take part in the tasks for tenure and promotion. D. "Even the Harvard University Library, which is the richest university library in the world, sent out a letter to the faculty saying that they can no longer afford to pay for all the journal subscriptions," says Gershman. While this current publishing environment is hard on large research institutions, it is wreaking havoc(造成大破坏) on small colleges and universities because these institutions cannot afford access to current academic information. This is clearly creating a problematic situation. E. Paul Millette, director of the Griswold Library at Green Mountain College, a small 650 student environmental liberal arts college in Vermont, talks of the enormous pressures access to academic journals have placed on his library budgets. "The cost-of-living has increased at 1.5 percent per year yet the journals we subscribe to have consistent increases of 6 to 8 percent every year." Millette says he cannot afford to keep up with the continual increases and the only way his library can afford access to journal content now is through bulk databases. Millette points out that database subscription seldom includes the most recent, current material and publishers purposefully have an embargo of one or two years to withhold the most current information so libraries still have a need to subscribe directly with the journals. "At a small college, that is what we just don’t have the money to do. All of our journal content is coming from the aggregated database packages—like a clearing house so to speak of journal titles," says Millette. F. "For Elsevier it is very hard to purchase specific journals—either you buy everything or you buy nothing," says Vincent Lariviere, a professor at University of Montreal. Lariviere finds that his university uses 20 percent of the journals they subscribe to and 80 percent are never downloaded. "The pricing scheme is such that if you subscribe to only 20 percent of the journals individually, it will cost you more money than taking everything. So people are stuck." Where To Go: G. "Money should be taken out of academic publishing as much as possible. The money that is effectively being spent by universities and funding agencies on journal access could otherwise be spent on reducing tuition, supporting research, and all things that are more important than paying corporate publishers," says Gershman. John Bohannon, a biologist and Science contributing correspondent, is in agreement and says, "Certainly a huge portion of today’s journals could and should be just free. There is no value added in going with the traditional model that was built on paper journals, with having people whose full time job was to deal with the journal, promote the journal and print the journal, and deal with librarians. All that can now be done essentially for free on the internet." H. Although the prior clearly sounds like the path toward the future, Bohannon says from his vantage point the prior is not one-size-fits-all: "The most important journals will always look pretty much like they do today because it is actually a really hard job." Bohannon finds that the more broad journals such as Science, Nature, and Proceeding of the National Academy of Science (PNAS) will always need privatized funding to complete the broad publication tasks. Another Option I. "A better approach to academic publishing is to cut out the whole notion of publishing. We don’t really need journals as traditionally conceived. The primary role of traditional journals is to provide peer review and for that you don’t need a physical journal—you just need an editorial board and an editorial process," says Gershman. J. As higher education is redefined to meet the needs and affordability required of the 21st century certainly the most basic functions of sharing academic research need to be retooled. There is no reason an academic publisher should have such a significantly different economic picture from standard publishers. The stark contrast is troubling as it tells just how far from reality our higher education system has traversed. Correspondingly, there is no reason universities should pay $3.5 million to have access to peer-reviewed data. This academic conversation is society’s conversation—and it is time that the digital revolution level one last playing field: because we, the people, deserve access. Gershman claims that a physical journal for academic publishing is unnecessary.

The number of people in the UK who have cancer will reach a record high of 2.5 million this year, up 400,000 from five years ago, according to a charity. Macmillan Cancer Support says the rise is largely due to improvements in treatment and detection, with 1.6 million diagnosed at least five years ago. A growing and ageing population is another factor, with the number of over—65s with cancer increasing by almost a quarter in five years. Macmillan said more people living with the disease is a mounting challenge for health services. "While it is great news that more people are surviving cancer or living longer with it, progress is a double-edged sword," the charity’s chief executive, Lynda Thomas, said. "As numbers surge, the NHS will soon be unable to cope with the huge increase in demand for health services and the support that organisations like Macmillan provide will become even more urgent and important." Macmillan analysed projections for 2010 and 2020 by researchers to come up with the figure for 2015. The number of men with prostate (前列腺)cancer has seen the biggest rise—27% in the past five years and there are about a fifth more people with breast cancer. There has been a similar increase in the numbers with colorectal(结肠直肠的) cancer, it says. The latest Office for National Statistics figures showed that 80% of people with breast, prostate or skin cancer were living for five years after diagnosis. The proportion was 90% for testicular(睾丸的) cancer, continuing a trend of increasing survival. Macmillan says that although some will recover and survive in good health, a quarter of people in the UK face poor health or disability after treatment for cancer. It wants political parties to prioritise cancer care in their general election manifestos (宣言). Specifically, Macmillan wants them to commit to increase cancer survival rates to match the best in Europe, to ensure all patients are treated with the highest levels of dignity and respect, and provide free social care for people at the end of their life. "It is essential that every one of those 2.5 million people receives the highest quality care and support and gets the best chance they possibly can of surviving cancer," said Thomas. What do we learn about Macmillan Cancer Support according to the passage

A. It is a health service.
B. It is a charity organization.
C. It is an information service.
D. It is a government branch.

The number of people in the UK who have cancer will reach a record high of 2.5 million this year, up 400,000 from five years ago, according to a charity. Macmillan Cancer Support says the rise is largely due to improvements in treatment and detection, with 1.6 million diagnosed at least five years ago. A growing and ageing population is another factor, with the number of over—65s with cancer increasing by almost a quarter in five years. Macmillan said more people living with the disease is a mounting challenge for health services. "While it is great news that more people are surviving cancer or living longer with it, progress is a double-edged sword," the charity’s chief executive, Lynda Thomas, said. "As numbers surge, the NHS will soon be unable to cope with the huge increase in demand for health services and the support that organisations like Macmillan provide will become even more urgent and important." Macmillan analysed projections for 2010 and 2020 by researchers to come up with the figure for 2015. The number of men with prostate (前列腺)cancer has seen the biggest rise—27% in the past five years and there are about a fifth more people with breast cancer. There has been a similar increase in the numbers with colorectal(结肠直肠的) cancer, it says. The latest Office for National Statistics figures showed that 80% of people with breast, prostate or skin cancer were living for five years after diagnosis. The proportion was 90% for testicular(睾丸的) cancer, continuing a trend of increasing survival. Macmillan says that although some will recover and survive in good health, a quarter of people in the UK face poor health or disability after treatment for cancer. It wants political parties to prioritise cancer care in their general election manifestos (宣言). Specifically, Macmillan wants them to commit to increase cancer survival rates to match the best in Europe, to ensure all patients are treated with the highest levels of dignity and respect, and provide free social care for people at the end of their life. "It is essential that every one of those 2.5 million people receives the highest quality care and support and gets the best chance they possibly can of surviving cancer," said Thomas. According to the passage, which of the following contribute most to the rise of cancer patients in the UK

A. Medical advancements.
B. Unhealthy habits.
C. Ageing population.
D. Worsening environment.

The number of people in the UK who have cancer will reach a record high of 2.5 million this year, up 400,000 from five years ago, according to a charity. Macmillan Cancer Support says the rise is largely due to improvements in treatment and detection, with 1.6 million diagnosed at least five years ago. A growing and ageing population is another factor, with the number of over—65s with cancer increasing by almost a quarter in five years. Macmillan said more people living with the disease is a mounting challenge for health services. "While it is great news that more people are surviving cancer or living longer with it, progress is a double-edged sword," the charity’s chief executive, Lynda Thomas, said. "As numbers surge, the NHS will soon be unable to cope with the huge increase in demand for health services and the support that organisations like Macmillan provide will become even more urgent and important." Macmillan analysed projections for 2010 and 2020 by researchers to come up with the figure for 2015. The number of men with prostate (前列腺)cancer has seen the biggest rise—27% in the past five years and there are about a fifth more people with breast cancer. There has been a similar increase in the numbers with colorectal(结肠直肠的) cancer, it says. The latest Office for National Statistics figures showed that 80% of people with breast, prostate or skin cancer were living for five years after diagnosis. The proportion was 90% for testicular(睾丸的) cancer, continuing a trend of increasing survival. Macmillan says that although some will recover and survive in good health, a quarter of people in the UK face poor health or disability after treatment for cancer. It wants political parties to prioritise cancer care in their general election manifestos (宣言). Specifically, Macmillan wants them to commit to increase cancer survival rates to match the best in Europe, to ensure all patients are treated with the highest levels of dignity and respect, and provide free social care for people at the end of their life. "It is essential that every one of those 2.5 million people receives the highest quality care and support and gets the best chance they possibly can of surviving cancer," said Thomas. According to Macmillan, what is the problem faced by 25% of the UK cancer patients after treatment

A. Lack of high quality care.
B. The state of being poor.
C. Bad health or disability.
D. Possibility of other diseases.

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