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Car Pollution Jump in the car, start your engine and you’’re off. But do you give any thought to what’’s coming out of the tailpipe as you go about your drive Carbon dioxide is the dominant greenhouse gas that causes global warming. The effects of global warming are uncertain, but they potentially include disruption of global weather patterns and ecosystems, flooding, severe storm, and droughts. Carbon monoxide, when inhaled, combines with haemoglobin in our blood, impairing the flow of oxygen to our brain and other parts of the body. Carbon monoxide is colorless, odorless, and poisonous even to healthy people (at high levels). It can seriously affect people with heart disease, and can affect the central nervous system. Motor vehicles are the main source of carbon monoxide pollution in many countries. Sulphur oxides contribute to respiratory illness, particularly in children and the elderly, and aggravate existing heart and lung diseases. It contributes to the formation of acid rain, which damages trees, crops, and buildings; and makes soils, lakes, and streams acidic. Nitrogen oxide is a noxious pollutant. It is a lung irritant and reacts with compounds in the air to cause acid rain and ozone (the main reason for smog). Nitrogen oxide is one of the main ingredients involved in the formation of ground-level ozone (which can trigger serious respiratory problems), and contributes to global warming. Particulate matter, consisting of tiny particles of smoke, soot and dust primarily from engines, car parts, tires, and diesel exhaust, are an established cause of lung problems, from shortness of breath to worsening of respiratory and cardiovascular disease, damage to lung tissues, and cancer. The EPA estimates that particulate pollution kills more than 60,000 people per year. In addition, particulates are associated with increased hospital ad missions and emergency room visits for people with heart and lung disease, as well as work and school absences. Particulates can travel deep into the lungs, or in smaller form, directly into the bloodstream. Hydrocarbons, in their many forms, are directly hazardous, contributing to what are collectively called "air toxics." These compounds directly irritate the lung and other tissues, can cause cancer, contribute to birth defects, and cause other illnesses. Lead damages organs, affects the brain, nerves, heart, and blood. Although overall blood lead levels have decreased since 1976, urban areas with high levels of traffic or industrial facilities that burn fuel may still have high lead levels in air. In 1999, ten areas of the country did not meet the national health-based air quality standards for lead. Hybrid cars use less gas, and therefore produce fewer emissions, than conventional cars. Take a look at the statistics below (based on a car travelling 14,000 miles per year). ●A conventional car produces 11,100 pounds of CO2 per year, compared with the 4,800 pounds of CO2 produced by a hybrid car. ●A conventional car produces 330 pounds of carbon monoxide per year, compared with the 230 pounds produced by a hybrid car. ●A conventional car produces 49 pounds of nitrogen oxide per year, compared with the 17 pounds produced by a hybrid car. ●A conventional car produces 670 grams of particulate matter per year, compared with the 240 grams produced by a hybrid car. ●A conventional car produces 29 pounds of hydrocarbons per year, compared with the 8 pounds produced by a hybrid car.Rolling Up Your Window Won’’t Help Exposure to some car pollutants may be much higher inside your car than outside. Commuters driving in rush hour get the highest exposure, often from pollutants emitted by vehicles ahead of them. You are basically driving in and through -- and contributing to -- a lethal cocktail of air pollution.Other Impacts on the Environment When you think of pollution from cars, the first thing that comes to mind is noxious fumes. But the ,problems don’’t stop with air pollution. The environmental consequences associated with cars are much wider.Water Pollution Runoff of oil, automotive fluids, and roadway chemicals are estimated at hundreds of thousands of tons per year, and are considered the leading source of impairment to rivers. In addition, hundreds of thousands of potential leaks from underground fuel storage tanks threaten groundwater, and improperly disposed of used motor oil ends up in waterways.Noise Pollution Noise from car traffic, and loud car stereos and alarms, has become so ubiquitous that we barely notice it anymore -- but it’’s taking its toll. Recent census data indicates that 1 in 8 American households suffer from bothersome noise from the street or traffic. Problems related to noise include hearing loss, stress, high blood pressure, sleep loss, distraction, and lost productivity, and a general reduction in the quality of life and opportunities for tranquility.Solid Waste Over 10 million automobiles are scrapped every year, creating approximately seven billion pounds of unrecycled scrap and waste every year. Approximately 800 million tires are stockpiled in dumps around the country, creating a serious fire hazard and an ongoing environmental hazard. Every stockpiled tire sheds rubber each year, spewing minute grains of rubber into the atmosphere and back down into the water supply and human lungs.Wildlife The Humane Society estimates that around a million animals die on U. S. roads every day.Agriculture Air and water pollution from vehicles compromises the growth, reproduction and over all health of plants, which are susceptible to disease, pests, and environmental stress. It reduces agricultural yields for many economically important crops, such as soybean, wheat, and cotton.The Built-up Environment During the last century, an area roughly equal to all the arable land in Ohio, Indiana and Pennsylvania was paved in the United States -- requiting maintenance costs of over $ 200 million a day and trapping us in large, sprawling and undesirable concrete jungles. Approximately one-third of an average city’’s land is devoted to roads and other car-related elements. Interstate highways cut through and divide countless neighborhoods, taking homes and destroying businesses. We add more and more roads, encouraging wider use of private cars and ever-increasing traffic congestion. Noise pollution is annoying, but does not result in any physical problems for people living in noisy areas.
甲公司于2010年1月10日购入乙公司30%的股份，购买价款为2000万元，并自取得股份之日起派人参与乙公司的生产经营决策。取得投资日，乙公司可辨认净资产账面价值为5800万元，公允价值为6000万元，除存货项目外，其他可辨认资产、负债的公允价值与账面价值相同，存货账面价值为500万元，公允价值为700万元。 假定乙公司2010年实现净利润600万元，上述存货至2010年年末已有80%对外出售。甲公司与乙公司的会计年度和采用的会计政策均相同。 2010年8月，乙公司将其成本为90万元的A商品以150万元的价格出售给甲公司，甲公司将取得的A商品作为存货。至2010年12月31日，甲公司将A商品对外出售60%，剩余40%形成期末存货。 要求：根据上述资料．不考虑所得税等其他因素，同答下列问题。 甲公司在2010年确认投资收益的金额为( )。
目前尚无疫苗可预防的肝炎病毒是
甲公司适用的企业所得税税率为25%。甲公司申报2010年度企业所得税时，涉及以下事项： (1)2010年12月31日，甲公司对商誉计提减值准备2000万元。该商誉系2009年12月8日甲公司从丙公司处购买丁公司100%股权并吸收合并丁公司时形成的，其初始计量金额为3000万元，丙公司根据税法规定已经交纳与转让丁公司100%股权相关的所得税及其他税费。根据税法规定，甲公司购买丁公司产生的商誉在整体转让或者清算相关资产、负债时，允许税前扣除。 (2)2010年9月5日，甲公司以1200万元购入某公司股票，作为可供出售金融资产核算。至12月3 1日，该股票尚未出售，其公允价值为1600万元。税法规定，资产在持有期间公允价值的变动不计税，在处置时一并计算直计入应纳税所得额的金额。 (3)2010年1月1日，甲公司开始对A设备计提折旧。A设备的成本为4000万元，预计使用10年，预计净残值为零，采用年限平均法计提折旧。根据税法规定，A设备的折旧年限为16年。假定甲公司A设备的折旧方法和净残值符合税法规定。 (4)甲公司持有乙公司40%股权，与丙公司共同控制乙公司的财务和经营政策。甲公司对乙公司的长期股权投资系甲公司2009年2月8日购入，其初始投资成本为3000万元，初始投资成本大于投资时应享有乙公司可辨认净资产公允价值份额的差额为200万元。2010年权益法核算确认投资收益300万元。甲公司拟长期持有乙公司股权。根据税法规定，甲公司对乙公司长期股权投资的计税基础等于其初始投资成本。 (5)甲公司于2010年度共发生研发支出200万元，其中研究阶段支出20万元，开发阶段不符合资本化条件支出60万元，符合资本化条件支出120万元形成无形资产。假定该无形资产于2010年7月20日达到预定用途，采用直线法按5年摊销，税法的摊销年限、摊销方法与会计相同。假定该项无形资产摊销计入管理费用。 (6)甲公司的C建筑物于2008年12月30日投入使用并直接出租，成本为6800万元。甲公司将该建筑物确认为投资性房地产并采用公允价值模式进行后续计量。2010年12月31日，已出租C建筑物累计公允价值变动收益为1100万元，其中本年度公允价值变动收益为500万元。根据税法规定，已出租C建筑物以历史成本按税法规定扣除折旧后作为其计税基础，税法折旧年限为20年，净残值为零，自投入使用的次月起采用年限平均法计提折旧。 (7)其他相关资料： ①2009年12月31日，甲公司存在可于3年内税前弥补的亏损2600万元，甲公司对这部分未弥补亏损已确认递延所得税资产650万元。 ②甲公司2010年实现利润总额6000万元。 ③除上述各项外，甲公司会计处理与税务处理不存在其他差异。 ④甲公司预计未来期间能够产生足够的应纳税所得额用于抵扣可抵扣暂时性差异，预计未来期间的适用所得税税率不会发生变化。 ⑤甲公司对上述交易或事项已按企业会计准则规定进行处理。 要求： 计算甲公司2010年应确认的递延所得税费用(或收益)、应交所得税并编制与所得税相关的会计分录。
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