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Who should pay for this education, the government or the student You are to write in three paragraphs. In the first paragraph, you could bring out the topic question. In the second paragraph, state the different views concerning the problem. In the last paragraph, bring what you have written to a natural conclusion with your own opinion. You should write about 160 -200 words neatly on ANSWER SHEET 2. (20 points)

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案例分析题Sociology is a social science that studies (1) societies, their interactions, and the processes that (2) and change them. It does this by (3) the dynamics of constituent parts of societies (4) as institutions, communities, populations, and gender, racial, (5) age groups. Sociology also studies social status (6) stratification, social movements, and social change, as (7) as societal disorder in the form of (8) , deviance, and revolution.Social life overwhelmingly regulates (9) behaviour of humans, largely because humans lack (10) instincts that guide most animal behaviour. Humans (11) depend on social institutions and organizations to (12) their decisions and actions. Given the important (13) organizations play in influencing human action, it (14) sociology’s task to discover how organizations affect (15) behaviour of persons, how they are established, (16) organizations interact with one another, how they (17) , and, ultimately, how they disappear. Among the (18) basic organizational structures are economic, religious, educational, (19) political institutions, as well as more specialized (20) such as the family, the community, the military, peer groups, clubs, and volunteer associations. Among the （） basic organizational structures are economic

C公司由D、E和F三方投资，2005年度发生如下经济业务： (1) 收到D企业作为资本投入的原材料一批，该批原材料经投资者各方确认的价值为 200 000元，经税务部门认定应交的增值税为34 000元。D企业已经开具了增值税专用发票。 (2) 经三方同意批准，在本期将资本公积40 000元转增资本，D、E和F按照1/2、1/4和 1/4的比例分配转增的资本。 (3) 经批准，用盈余公积10 000元弥补以前年度亏损。 (4) 转销无法偿还的应付账款5 000元。 (5) 本年度从税后利润中提取法定盈余公积100 000元，提取法定公益金50 000元。要求：编制C公司上述经济业务的会计分录。

你手里已经有很多工作，领导又交给你一件重要的事。你怎么办?

在溢价发行股票的情况下，企业发行股票取得的收入，等于股票面值部分的作为股本处理，超出股票面值的部分应当计入资本公积。( )

A. 对
B. 错