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甲、乙、丙三个公司均为股份有限公司，适用企业所得税税率均为25%。有关资料如下： (1)2006年6月1日，甲公司以固定资产投资于丙公司，拥有丙公司250万普通股 (占丙公司股权的25%，丙公司普通股的每股面值为1元)，采用权益法核算。2007年1月1日，该项长期股权投资的账面余额为880万元，公允价值为990万元，末计提减值准备。该项长期股权投资的计税成本为850万元。 (2)2007年1月1日，甲公司以拥有对丙公司的长期股权投资换人乙公司的生产设备一套和无形资产一项，并支付补价110万元。’乙公司的生产设备和无形资产账面价值 分别为750万元、250万元，公允价值分别为800万元、300万元，假设转让过程中未发生相关税费。乙公司对取得的丙公司的长期股权投资采用权益法核算。 (3)丙公司成立于2006年6月1日，2006年度实现净利润320万元，其股东权益变动除净利润因素外，无其他事项，且除提取盈余公积外无其他利润分配事项。2007年 1月1日股东权益有关账户的余额为：“股本”贷方余额为1000万元，“资本公积”贷方余额为2200万元，“盈余公积”贷方余额为48万元，“利润分配——未分配利润”贷方余额为272万元。 (4)2007年9月5日，丙公司收到一笔与资产相关的政府补助50万元，款项于当日存入银行。 (5)2007年度丙公司累计实现净利润300万元。2008年2月3日丙公司董事会作出如下决议：按2007年度实现净利润的15%提取盈余公积，向投资者分配现金股利，每 10股1.5元。丙公司2007年的财务报告于2008年3月15日批准对外报出。 根据上述资料，回答下列各题： 甲公司2007年1月1 H换人的无形资产的入账价值为( )万元。
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Task 1 Job letters and resumes must attract the attention of busy readers, who may spend only 60 seconds deciding whether to consider you further. This article gives you the tools to write a successful letter and resume. "Successful," of course, means a letter and resume that will get you an interview. After that, your interpersonal skills will help you land the job. The letter and resume only aim to get you to the next step — the personal interview. Most job letters and resumes still get sent through the mail. However, a growing number of applicants (申请人) use the Internet to apply for jobs. For example, on-line services can place resumes into a bank used by hundreds, perhaps thousands, of companies. The resumes will be scanned with the use of software, which searches for key words that reflect abilities needed for specific jobs and then sends selected resumes to companies. Whether you use on-line techniques like e-mail and resume services or stick with the traditional approach (方式) the same basic writing principles apply. Your letter, no longer than one page, should be specific about the job you seek and your main selling points. The resume — one page or two at most — should simply, specifically, and neatly highlight (强调) your background. A successful letter and resume will help you ______.
下列程序的功能是：计算出自然数SIX和NINE，它们满足的条件是SIX+SIX+SIX=NINE+NINE的个数cnt，以及满足此条件的所有SIX与NINE的和sum。请编写函数countValue()实现程序要求，最后调用函数writeDAT()把结果cnt和sum输出到文件 OUT51.DAT中。其中的S，I，X，N，I，N，E各代表一个十进制数。 注意：部分源程序已给出。 请勿改动主函数main()和写函数writeDAT()的内容。 #include＜stdio. h＞ int cnt, sum; void countValue () void main () cnt=sum=0; countValue (); printf ( "满足条件的个数=%d\n", cnt); printf ("满足条件所有的SIX与NINE的和=%d\n", sum); writeDAT (); writeDAT () FILE *fp; fiD=foDen ("OUT51. DAT", "w" ); fprintf (fp, "%d\n%d\n", cnt, sum); fclose (fp);
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Task 2 When people print a stamp, any error made on a stamp raises its value to stamp collectors. A mistake on one inexpensive postage stamp has made the stamp worth a million and a half times its original value. More than one hundred years ago in the British colony of Mauritius, a small island in the Indian Ocean, the mistake was made. In 1847 an order for stamps was sent to a London printer — Mauritius was to become the fourth country in the world to issue stamps. Before the order was filled and delivered, a bail was planned at Mauritius’s Government House, and stamps were needed to send out the invitations. A local printer was instructed to copy the design for the stamps. He accidentally inscribed the words "Post Office" instead of "Post Paid" on the several hundred stamps that he printed. Today there are only twenty-six of these misprinted stamps left — fourteen One Penny Orange-Reds and twelve Two Penny Blues. Because of the Two Penny Blues’ rareness and age, collectors have paid as much as $16,800 for it. A stamp is worth a million and a half times its original value because ______.
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