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东风股份有限公司(下称东风公司)为增值税一般纳税人，增值税税率17%。2009年 1月1日，东风公司以2300万元购入乙股份有限公司(与东风公司不属于同一企业集团，下称乙公司)70%的股权(不考虑相关税费)。购入当日，乙公司可辨认净资产公允价值为3000万元，其中股本为1000万元，资本公积为2000万元。东风公司对购入的乙公司股权作为长期投资。东风公司和乙公司均按净利润的10%提取法定盈余公积。 2009～2010年东风公司与乙公司之间发生的交易或事项如下： (1)2009年6月30日，东风公司以688万元的价格从乙公司购入一台管理用设备；该设备于当日收到并投入使用。该设备在乙公司的原价为700万元，预计使用年限为10年，预计净残值为零，已使用2年；采用年限平均法计提折旧，已计提折旧140万元，未计提减值准备。东风公司预计该设备尚可使用8年，预计净残值为零，仍采用年限平均法计提折旧。 2009年，东风公司向乙公司销售A产品100台，每台售价5万元，价款已收存银行。A产品每台成本3万元，未计提存货跌价准备。2009年，乙公司从东风公司购入的A产品对外售出40台，其余部分形成期末存货。 2009年末，乙公司进行存货检查时发现，因市价下跌，库存A产品的可变现净值下降至 280万元。乙公司按单个存货项目计提存货跌价准备；存货跌价准备在结转销售成本时结转。 2009年度，乙公司实现净利润300万元。 (2)2010年，东风公司向乙公司销售B产品50台，每台售价8万元，价款已收存银行。 B产品每台成本6万元，未计提存货跌价准备。2010年，乙公司对外售出A产品30台，B产品40台，其余部分形成期末存货。 2010年末，乙公司进行存货检查时发现，因市价持续下跌，库存A产品和B产品可变现净值分别下降至100万元和40万元。 2010年度，乙公司实现净利润320万元。 其他有关资料如下： (1)除乙公司外，东风公司没有其他纳入合并范围的子公司； (2)东风公司与乙公司之间的产品销售价格均为不含增值税额的公允价格； (3)东风公司与乙公司之间未发生除上述内部存货交易和固定资产交易之外的内部交易； (4)乙公司除实现净利润外，无影响所有者权益变动的交易或事项； (5)以上交易或事项均具有重大影响； (6)在企业合并日，假定乙公司的资产、负债的公允价值与其账面价值差异不大。 [要求] (1)编制2009年将长期股权投资由成本法调整为权益法的调整分录。 (2)编制2009年东风公司合并抵销分录。 (3)编制2010年将长期股权投资由成本法调整为权益法的调整分录。 (4)编制2010年东风公司合并抵销分录。 (假设不考虑合并报表编制中的所得税影响；不编制有关现金流量表的抵销分录)
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A typical (36) language contains an applicative sub-language which approximates the mathematical abstractions of "timeless" functions applied to’ "spaceless" values, where the actual operation sequences and use of storage space during expression evaluation are organized behind the (37) . In this setting, values are data structures of low volume, typically a few computer words or less, which means that an illusion of spacelessness can be realized by having (38) results during expression evaluation stored at the discretion of the language implementation, and effecting parameter (39) and (40) operations through value copying.
Melissa and LoveLetter made use of the trust that exists between friends or colleagues. Imagine receiving an (6) from a friend who asks you to open it. This is what happens with Melissa and several other similar email (7) . Upon running, such worms usually proceed to send themselves out to email addresses from the victim’s address book, previous emails, web pages (8) . As administrators seek to block dangerous email attachments through the recognition of well-known (9) , virus writers use other extensions to circumvent such protection. Executable (.exe) files are renamed to .bat and .cmd plus a whole list of other extensions and will still run and successfully infect target users. Frequently, hackers try to penetrate networks by sending an attachment that looks like a flash movie, which, while displaying some cute animation, simultaneously runs commands in the background to steal your passwords and give the (10) access to your network.
TEXT A Except at night, they hardly ever have time together. He often sits alone in the house waiting for Julie-Julie to come home. It would be nice to have kids to play with when one comes home from work. But, Oh, the house is too small, Kappy-Pappy dear. We need to save and move to a bigger place before we can start a family. Kapsak never understands that. What does a big house have to do with having children When he and Eka Udo had children, did they have a big house But they died, didn’t they And the doctor later said something about cramped living conditions making it easy for malaria to virtually wipe out his family. So maybe Julie-Julie has a point. All his children had died because of being cooped up in one room. All except Udo. Udo Kapsak would not ordinarily admit it but the truth is he misses the boy so much. Udo’s full-faced smile. His quirky-chirpy ways. His innocent probing manner. Oh Udo! He’ll be approaching five now. Five! A big baby! Sighing noisily, Kapsak tries to put thoughts of his son out of his mind. He has not seen the boy in over three years. And maybe he has gone the way his brother and sisters went. No. Not likely. Awadamoto would have told him. Awadamoto. It’s been a long time since Kapsak saw him. Throwing on a shirt, Kapsak hurries off to the taxi rank in the business district. "Kapsak, Kapsak!" Awadamoto cheers as his childhood friend approaches. "Awadamoto! You have abandoned me!" "Use that word lightly, Kapsak. You know who has done the most abandoning between me and you." "But Awad, we live here in town together." "Blame that wife of yours. I did not go to school and I don’t like going near people who make me remember that all the time." Kapsak has it in mind to say something good about his wife, but something else jumps to his mouth. "Come Awad, what is Gestapo" "Gestapo" "No, Gestapo." "Man, I don’t know. Where did you hear it" "Eh, I heard it somewhere. How is the village" "Exactly as you left it." "And... " "Eka Udo" "Yes. How is she" "How does it concern you Anyway, I heard some big chief from her mother’s village has taken her for his third wife." "What of my son Is it well with him" "You would have known if you had bothered to go and check on him. Look, it’s my turn. "Bawling out to passengers to climb into his ramshackle taxi, Awadamoto ambles off. It is pouring heavily when Julie-Julie returns. Outside, it is rain. Inside, it is confusion. Kapsak is at first happy to see her back safely. Then his happiness turns to anger as she carries on about what an exciting time she had. Finally his anger succumbs to her gentle caresses and passion rules their world. Julie-Julie shoots out at first light. "I’ve got to see someone urgently, Kappy-Pappy. "Kappy-Pappy, that is my name now, Kapsak laughs to himself as he shuffles off to the construction site where he manages to earn a few bucks. On his way into the main yard, he ducks out of the way of a fast-moving four-wheel drive vehicle driven by an expatriate. Cursing lightly, he looks back to see the driver locked in a passionate kiss with a woman with luxuriant hair. "No wonder he nearly killed me!" Kapsak spits out. "Early morning and he’s already..." His mouth remains open but the words dry up. like the water taps of the city. The woman with the expatriate turns momentarily, perhaps to pick up something from the backseat. In that instant, Kapsak sees clearly the woman for whom he had left his first wife and forsaken his family and people. But he does not see the earthmover in front of him. Neither does he hear its powerful horns. And the driver of the earthmover does not see Kapsak. By the time someone notices the crushed figure lying by the roadside, a blackening pool of blood has begun to seep into the earth. All of the following can be inferred from the passage EXCEPT that
TEXT B The romantic image of the trusty postman, delivering letters to the farthest-flung corners of the land, makes the reform of postal services a sensitive subject. This is especially true when the impetus for reform comes from the European Union. This month the European Parliament starts work on a directive, drawn up by the European Commission, to remove the last monopolies in postal markets by 2009--the final stage in a slow and laborious liberalisation that began in 1992. Directives in 1997 and 2002 chipped away at the centuries-old monopolies enjoyed by national operators, and the proposed new law will open the whole market to competition by abolishing the "reserved area" on mail weighing less than 50 grams. But although the legislative wheels are in motion, some countries are as sceptical as ever. The commission says it has deliberately pursued postal liberalisation at a slower pace than other market openings. This is partly due to its technical complexity. Unlike in telecoms, post has no physical network to share. Many countries had to create independent regulators from scratch in order to monitor mar ket access and prices. The size of the heavily unionised postal industry also prompted caution. It employs some 5m people directly and indirectly, and its turnover is roughly 1% of Europe’s combined GDP. But arguably the biggest drag on liberalisation is old-fashioned resistance to open markets, plus a dash of reverence for letter writing. One opponent of the 2009 deadline talks of "a noble industry that we want to protect" and lauds the virtues of pen and paper. All postal operators recognise, however, that the epistolary habit has taken a hit from the Internet. With deadening pragmatism, the commission says liberalisation will improve quality and choice and reduce state subsidies. Countries that have already opened their markets, such as Sweden and Britain, agree. Since Sweden’s Posten AB was privatised in 1993, prices for business customers have fallen by 30%, though they have risen for consumers. The postal network has been extended, with new outlets in supermarkets and longer opening hours. Proponents of reform argue that Sweden, which has one of the lowest population densities in the EU, disproves the argument that rural countries cannot both have open markets and provide a standard service for everyone. But France, Spain, Italy and other countries worry that abolishing the "reserved area" will damage this universal-service obligation. Last month Francois Loos, France’s industry minister, said 2009 was "an indicative date" for competition rather than a firm deadline. A spokesman for PostEurop, a lobby group representing European postal operators, says several countries would prefer a deadline of 2012 at the earliest, with the wholly implausible argument that more time is needed to research the impact of liberalisation. The commission knows a delaying tactic when it sees one. Operators have had years to prepare for liberalisation. But some countries, such as Greece and Luxembourg, seem to want to protect their national monopolies at any cost. The attitudes of central European countries are more difficult to predict. Their governments supported the liberal services directive, which favoured their mobile, comparatively cheap workforces, but have expressed doubts about opening protected home markets to competition. Incumbents may have less to fear from competition than they think, however. In countries with open markets, the former monopolists have remained dominant. In Britain the Royal Mail has 96.5% of the market; in Sweden Posten AB has 91.5%. Regulators do not expect big changes in either country. Indeed, some advocates of liberalisation worry that open postal markets will fail to attract new entrants and that eliminating the reserved area will not guarantee competition. The debate over market opening is an opportunity to find out what people really want from their postal services and a chance to rethink how they work, says Michael Critelli, the boss of Pitney Bowes, a company that makes postal equipment and software. Some people might, for example, choose to have domestic mail delivered to their offices on weekdays, he suggests. But such innovations will happen only if national governments can be discouraged from stamping the commission’s proposals "return to sender". The phrase "chipped away at" in the first paragraph probably means
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