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Smoking will be banned in all pubs, clubs and workplaces from next year after historic votes in the Commons last night. After last-minute appeals from health campaigners, MPs opted for a blanket prohibition which will start in summer 2007, ending months of argument over whether smokers should be barred in pubs and restaurants only. They voted to ban smoking in all pubs and clubs by 384 to 184, a surprisingly large majority of 200．Smoking will still be allowed in the home and in places considered to be homes, such as prisons, care homes and hotels.Smokers lighting up in banned areas will face a fixed penalty notice of ￡ 50 and spot fines of ￡ 200 will be introduced for failing to display no-smoking signs, with the possible penalty, if the issue goes to court, increasing to ￡ 1,000.Carpline Flint, the Public Health Minister, also announced that the fine for failing to stop people smoking in banned areas would be increased to ￡ 2,500-more than ten times the ￡ 200 originally proposed.The Bill also allows the Government to increase the age for buying cigarettes. Ministers will consult on raising it from 16 to 18.The Bill now goes to the Lords but will be through by the summer recess.Even a plan to allow smoking to continue in private clubs was thrown out as MPs on all sides were given permission to vote with their conscience rather than on a party line.Patricia Hewitt, the Health Secretary, said the Health Bill would ban smoking in "virtually every enclosed public place and workplace" in England and save thousands of lives a year. Smoke-free workplaces and public places "will become the norm".She said: "An additional 600,000 people will give up smoking as a result of this law and millions more will be protected from second-hand smoke. "Peter Hollins, director-general of the British Heart Foundation, said: "The vote is a landmark victory for the public health of this country and will save the lives of many people. " The law doesn’t seem to apply to officials.（）
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某房地产开发公司（以下简称A公司）在某市商业街开发了一幢商品楼，售价4000元/m（上标）。某甲选中了其中一套三居室，双方签订了购房合同并于2004年2月1日办理了付款交房的手续，并且约定1年之内办理所有权证书。某甲因公需要出国1年，为了方便房屋的维护，某甲在2004年2月18日将房屋钥匙交给A公司下属的物业处保管。3月份以后，该市的楼价大幅上涨，商品房供不应求。3月5日，A公司售楼人员某乙从物业处取走了某甲的房屋钥匙，打开房门让购房者参观选购，该房屋被某丙看中，某乙以A公司名义与某丙签订了购房合同，双方于3月30日办理了交房付款手续，并于次日办理了过户登记手续。某甲于2005年5月回国后发现本属于自己的房屋已被他人居住，十分气愤，手持购房合同要求某丙腾退房屋，遭到某丙的拒绝。某甲找到A公司交涉，A公司负责人表示“一房二卖”的确是自己的工作人员所为，向某甲道歉并表示愿意按照合同约定返还某甲的全部购房款及利息，但拒绝某甲要求返还房屋的请求。根据上述案例，请回答：（1）A公司与某甲的购房合同是否有效？为什么？（2）A公司与某丙的购房合同是否有效？为什么？（3）该房屋的所有权应当归谁？为什么？（4）A公司应对某甲承担什么法律责任？为什么？
American DreamsThere is a common response to America among foreign writers: the US is a land of extremes where the best of things are just as easily found as the worst. This is a clich6 (陈词滥调).In the land of black and white, people should not be too surprised to find some of the biggest gaps between the rich and the poor in the world. But the American Dream offers a way out to everyone. (46) No class system or government stands in the way.Sadly, this old argument is no longer true. Over the past few decades there has been a fundamental shift in the structure of the American economy.The gap between the rich and the poor has widened and widened. (47) Over the past 25 years the median US family income has gone up 18 per cent. For the top 1 per cent, however, it has gone up 200 per cent. Twenty-five years ago the top fifth of Americans had an average income 6.7 times that of the bottom fifth. (48) Inequalities have grown worse in different regions. In California, incomes for lower class families have fallen by 4 per cent since 1969． (49) This has led to an economy hugely in favor of a small group of very rich Americans. The wealthiest 1 per cent of households now control a third of the national wealth. There are now 37 million Americans living in poverty. At 12.7 per cent of the population, it is the highest percentage in the developed world.Yet the tax burden on America’s rich is falling, not growing. (50) There was an economic theory holding that the rich spending more would benefit everyone as a whole. But clearly that theory has not worked in reality. 50（）
20×6年7月1日，乙公司为兴建厂房从银行借入专门借款5000万元，借款期限为2年，年利率为5%，借款利息按季支付。乙公司于20×6年10月1日正式开工兴建厂房，预计工期1年3个月，工程采用出包方式。乙公司于开工日、20×6年12月31日、20×7年 5月1日分别支付工程进度款1200万元、1000万元、1500万元。因可预见的气候原因，工程于20×7年1月15日至3月15日暂停施工。厂房于20×7年12月31口达到预定可使用状态，乙公司于当日支付剩余款项800万元。乙公司自借入款项起，将闲置的借款资金投资于固定收益债券，月收益率为0.4%。乙公司按期支付前述专门借款利息，并于20×8年7月1日偿还该项借款。要求：根据上述资料，不考虑其他因素，回答下列问题。 乙公司累计计入损益的专门借款费用是( )。
甲公司经董事会和股东大会批准，于20×7年1月1日开始对有关会计政策和会计估计作如下变更：(1)对子公司(丙公司)投资的后续计量由权益法改为成本法。对丙公司的投资20×7年年初账面余额为4500万元，其中，成本为4000万元，损益调整为500万元，未发生减值。变更日该投资的计税基础为其成本4000万元。(2)对某栋以经营租赁方式租出办公楼的后续计量由成本模式改为公允价值模式。该楼20×7年年初账面余额为6800万元，未发生减值，变更日的公允价值为8800万元。该办公楼在变更日的计税基础与其原账面余额相同。(3)将全部短期投资重分类为交易性金融资产，其后续计量由成本与市价孰低改为公允价值。该短期投资20×7年年初账面价值为560万元，公允价值为580万元。变更日该交易性金融资产的计税基础为560万元。(4)管理用固定资产的预计使用年限由10年改为8年，折旧方法由年限平均法改为双倍余额递减法。甲公司管理用固定资产原每年折旧额为 230万元(与税法规定相同)，按8年及双倍余额递减法计提折旧，20×7年计提的折旧额为350万元。变更日该管理用固定资产的计税基础与其账面价值相同。(5)发出存货成本的计量由后进先出法改为移动加权平均法。甲公司存货20×7年年初账面余额为2000万元，未发生跌价损失。(6)用于生产产品的无形资产的摊销方法由年限平均法改为产量法。甲公司生产用无形资产 20×7年年初账面余额为7000万元，原每年摊销 700万元(与税法规定相同)，累计摊销额为2100万元，未发生减值；按产量法摊销，每年摊销 800万元。变更日该无形资产的计税基础与其账面余额相同。(7)开发费用的处理由直接计入当期损益改为有条件资本化。20×7年发生符合资本化条件的开发费用1200万元。税法规定，资本化的开发费用计税基础为其资本化金额的150%。(8)所得税的会计处理由应付税款法改为资产负债表债务法。甲公司适用的所得税税率为25%，预计在未来期间不会发生变化。(9)在合并财务报表中对合营企业的投资由比例合并改为权益法核算。上述涉及会计政策变更的均采用追溯调整法，不存在追溯调整不切实可行的情况；甲公司预计未来期间有足够的应纳税所得额用以利用可抵扣暂时性差异。要求：根据上述资料，不考虑其他因素，回答下列问题。 下列关于甲公司就其会计政策和会计估计变更及后续的会计处理中，正确的有( )。
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