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齐鲁股份有限公司（下称齐鲁公司）为上市公司，增值税税率17%，所得税税率33%，所得税采用债务法核算，2005年发生如下经济业务事项：（1）1月2日以银行存款500万元和一幢厂房对外进行投资，设立A公司，占A公司注册资本的60%（A公司为非上市公司，注册资本1亿元）。厂房原价为8300万元，已提折旧2000万元，投资各方确认的价值为5500万元。（2）1月5日将100件商品销售给B公司，按销售合同规定，每件售价87500元，售价总额（不含税，下同）为8750000元，库存商品的成本为7000000元。款项尚未收到，巳知齐鲁公司的监事在B企业中拥有15%股份。（3）1月8日齐鲁公司购买C公司股票30000000元（所占股权比例为3%），支付相关税费50000元，同月齐鲁公司将不需用设备一台从C公司换入了一批原材料和一辆汽车，同时收到补价80000元。已知设备原价为4000000元，已提折旧1656430元，公允价值2900000元，原材料公允价值为1965811.97元，接到的增值税专用发票载明的进项税额为334188.03元，汽车的公允价值为500000元（假设计税价格与公允价值一致）。（4）2月10日，齐鲁公司从母公司M公司购入生产用的设备一台，买价6300000元，货款未付，用银行存款支付运输费3600元，支付途中保险费7400元，支付安装费80000元，本月安装完毕投入使用。该固定资产按5年计提折旧，折旧方法采用年数总和法，净残值率为3%。（5）3月20日从A公司中购入库存商品，增值税专用发票上注明的价款为1000000元，增值税额为170000元，货款末支付。已知A公司库存商品账面价值为800000元；齐鲁公司购入后本年度全部未销售。（6）7月1日将无形资产（商标权）出售给B公司，取得收入5000000元，无形资产（商标权）的摊余价值为70000元，按转让收入5%计提营业税。（7）10月1日将拥有的C公司股票的50%转让给A公司，取得转让收入20000000元，假设未发生相关税费，转让收入已存入银行。（8）11月1日向A公司出售产品800件，按协议规定，每件售价95000元，合同收入为76000000元。存货账面价值为56000000元，货款已经收到。齐鲁公司当年对非关联方的销售量未达到商品总销售量的20%。A公司购入后，对外销售80%，年末时尚有20%存放于库房中。（9）12月5日，齐鲁公司通过媒体发布广告，发生广告费600000元，后经与A公司协商，由A公司承担了此笔广告费，由A公司将600000元支付给了广告公司。（10）12月25日，通过债务重组协议，M公司免除了齐鲁公司固购设备所欠债务6300000元。（11）12月31日，A公司本年实现净利润5000000元，按15%提取盈余公积。A公司所有者权益总额为105800000元，其中实收资本100000000元，资本公积800000元（此为接受非现金资产捐赠形成），盈余公积50000元，未分配利润4250000元。（12）12月31日，将长期投资形成的股权投资差额，按5年期限摊销。（13）12月31日，在将存货按单项计提跌价准备时发现，3月20日从A公司购人的库存商品1000000元，其可变现净值为750000元。[要求]（1）指出齐鲁公司与上述哪些企业存在关联方关系，并指出关系的性质。（2）对齐鲁公司2005年的上述经济业务做出账务处理。（3）指出齐鲁公司合并报表的编制范围。（4）编制2006年合并时的抵销分录，将抵销分录结果填入答案“合并抵销分录汇总表”中（金额减少用“-”号）。
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In the last ten years, the Internet has opened up incredible amounts of information to ordinary citizens. But using the Internet can he like walking into a library where the books are all lying on the floor in piles. While tools like Google allow some structured search, much of the data from such searches is outdated or of questionable value. Some web enthusiasts have taken up the task of organizing information through a democratic means that only the Internet allows: an encyclopedia of the people, by the people, and completely free to copy and distribute.This ‘people’s encyclopedia’ of the Web — a free site called Wikipedia — has provided a unique solution by inviting individuals to participate in the process of rationalizing and updating web content. At the heart of this movement are wikis, web sites that allow users to directly edit any web page with one click of the mouse.Wikipedia — the largest example of these collaborative efforts — is a functioning, user-contributed online encyclopedia that has become a popular and highly regarded reference in just three years of existence. The goal of Wikipedia was to create an encyclopedia that could he shared and copied freely while encouraging people to change and improve the content. Each and every article has an “Edit this page” button, allowing anyone, even anonymous passersby, to add or delete any content on the page. It seems like a recipe for disaster and chaos, but it has produced surprisingly credible content that has been evaluated and revised by the thousands of international visitors to the site. For many, it finally realizes the original concept of World Wide Web creator Tim Berners-Lee — an online environment where people not only browse content, but freely and actively exchange information.The Wikipedia project was started by Jimmy Wales, head of Internet startup Bomis.com, after his original project for a volunteer, hut strictly controlled, free encyclopedia ran out of money and resources after two years. Editors with PhD degrees were at the helm of the project then, but it produced only a few hundred articles. Not wanting the content to languish, Wales placed the pages on a wiki website in January 2001 and invited any Internet visitors to edit or add to the collection.The site became a runaway success in the first year and gained a loyal following, generating over 20,000 articles and spawning over a dozen language translations. After two years, it had 100,000 articles, and in April 2004, it exceeded 250,000 articles in English and 600,000 articles in 50 other languages. Over 2,000 new articles are added each day across all the various languages. And according to website rankings at Alexa.com, it has become more popular than traditional online encyclopedias such as Britannica.com and is one of the top 600 most heavily visited websites on the internet. The word “languish” (Line 4, Para. 4) is closest in meaning to（）
“This is a really exciting time — a new era is starting,” says Peter Bazalgette, the chief creative officer of Endemol. He is referring to the upsurge of interest in mobile television, a nascent industry at the intersection of telecoms and media which offers new opportunities to device-makers, content producers and mobile-network operators. And he is far from alone in his enthusiasm.Already, many mobile operators offer a selection of television channels or individual shows, which are “streamed” across their third-generation (3G) networks. 41. ______.Meanwhile, Apple Computer, which launched a video-capable version of its iPod portable music-player in October, is striking deals with television networks to expand the range of shows that can be purchased for viewing on the device, including “Lost”, “Desperate Housewives” and “Law ＆ Order”.42. ______. For a start, nobody really knows if consumers will pay for it, though surveys suggest they like the idea. Informa, a consultancy, says there will be 125m mobile-TV users by 2010. But many other mobile technologies inspired high hopes and then failed to live up to expectations. And even if people do want TV on the move, there is further uncertainty in two areas: technology and business models.At the moment, mobile TV is mostly streamed over 3G networks. But sending an individual data stream to each viewer is inefficient and will be unsustainable in the long run if mobile TV takes off. 43. ______.44. ______. That suggests that some shows (such as drama) better suit the download model, while others (such as live news, sports or reality shows) are better suited to real-time transmission. The two approaches will probably co-exist.Just as there are several competing mobile-TV technologies, there are also many possible business models. Mobile operators might choose to build their own mobile-TV broadcast networks; or they could form a consortium and build a shared network; or existing broadcasters could build such networks.The big question is whether the broadcasters and mobile operators can agree how to divide the spoils, assuming there are any. Broadcasters own the content, but mobile operators generally control the handsets, and they do not always see eye to eye. 45.Then there is the question of who will fund the production of mobile-TV content: broadcasters, operators or advertisers Again, the answer is probably “all of the above”.[A] So the general consensus is that 3G streaming is a prelude to the construction of dedicated mobile-TV broadcast networks, which transmit digital TV signals on entirely different frequencies to those used for voice and data. There are three main standards: DVB-H, favoured in Europe; DMB, which has been adopted in South Korea and Japan; and MediaFLO, which is being rolled out in America. Watching TV using any of these technologies requires a TV-capable handset, of course.[B] In contrast, watching downloaded TV programmes on an iPod or other portable video player is already possible today. And unlike a programme streamed over 3G or broadcast via a dedicated mobile-TV network, shows stored on an iPod can be watched on. an underground train or in regions with patchy network coverage.[C] In South Korea, television is also sent to mobile phones via satellite and terrestrial broadcast networks, which is far more efficient than sending video across mobile networks. In Europe, the Italian arm of 3, a mobile operator, recently acquired Channel 7, a television channel, with a view to launching mobile-TV broadcasts in Italy in the second half of 2006.[D] Despite all this activity, however, the prospects for mobile TV are unclear.[E] Assuming the technology and the business models can be sorted out, there is still the tricky matter of content.[F] In South Korea, a consortium of broadcasters launched a free-to-air DMB network last month, but the country’s mobile operators were reluctant to provide their users with handsets able to receive the broadcasts, since they were unwilling to undermine the prospects for their own subscription-based mobile-TV services.[G] The potential for mobile TV is vast, in short — but so is the degree of uncertainty over how it should actually be put into practice. 41
In 1999, the price of oil hovered around $16 a barrel. By 2008, it had (1) the $100 a barrel mark. The reasons for the surge (2) from the dramatic growth of the economies of China and India to widespread (3) in oil-producing regions, including Iraq and Nigeria’s delta region. Triple-digit oil prices have (4) the economic and political map of the world, (5) some old notions of power. Oil-rich nations are enjoying historic gains and opportunities, (6) major importers — including China and India, home to a third of the world’s population — (7) rising economic and social costs.Managing this new order is fast becoming a central (8) of global politics. Countries that need oil are clawing at each other to (9) scarce supplies, and are willing to deal with any government, (10) how unpleasant, to do it.In many poor nations with oil, the profits are being, lost to corruption, (11) these countries of their best hope for development. And oil is fueling enormous investment funds run by foreign governments, (12) some in the west see as a new threat.Countries like Russia, Venezuela and Iran are well supplied with rising oil (13) , a change reflected in newly aggressive foreign policies. But some unexpected countries are reaping benefits, (14) costs, from higher prices. Consider Germany. (15) it imports virtually all its oil, it has prospered from extensive trade with a booming Russia and the Middle East. German exports to Russia (16) 128 percent from 2001 to 2006.In the United States, as already high gas prices rose (17) higher in the spring of 2008, the issue cropped up in the presidential campaign, with Senators McCain and Obama (18) for a federal gas tax holiday during the peak summer driving months. And driving habits began to (19) , as sales of small cars jumped and mass transport systems (20) the country reported a sharp increase in riders. Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.4（）
Many people consider the wider use of biofuels a promising way of reducing the amount of surplus carbon dioxide (CO2) being pumped into the air by the world’s mechanized transport. The theory is that plants such as sugar cane, maize (corn, to Americans), oilseed rape and wheat take up CO2 during their growth, so burning fuels made from them should have no net effect on the amount of that gas in the atmosphere.Theory, though, does not always translate into practice, and just as governments have committed themselves to the greater use of biofuels, questions are being raised about how green this form of energy really is. The latest comes from the International Council for Science (ICSU) based in Paris.The ICSU report concludes that, so far, the production of biofuels has aggravated rather than ameliorated global warming. In particular, it supports some controversial findings published in 2007 by Paul Crutzen of the Max Planck Institute for Chemistry in Germany. Dr. Crutzen concluded that most analyses had underestimated the importance to global warming of a gas called nitrous oxide (N2O). The amount of this gas released by farming biofuel crops such as maize and rape probably negates by itself any advantage offered by reduced emissions of CO2.Although N2O is not common in the Earth’s atmosphere, it is a more potent greenhouse gas than CO2 and it hangs around longer. The result is that, over the course of a century, its ability to warm the planet is almost 300 times that of an equivalent mass of CO2.N2O is made by bacteria that live in soil and water and, these days, their raw material is often the nitrogen-rich fertiliser that modern farming requires. Since the 1960s the amount of fertiliser used by farmers has increased sixfold, and not all of that extra nitrogen ends up in their crops. Maize, in particular, is described by experts in the field as a “nitrogen-leaky” plant because it has shallow roots and takes up nitrogen for only a few months of the year. This would make maize (which is one of the main sources of biofuel) a particularly bad contributor to global N2O emissions.But it is not just biofuels that are to blame. The ICSU report suggests N2O emissions in general are probably more important than had been realised. Previous studies, including those by the International Panel on Climate Change (IPCC), a United Nations-appointed body of experts, may have miscalculated their significance — and according to Adrian Williams of Cranfield University, in Britain, even the IPCC’s approach suggests that the global-warming potential of most of Britain’s annual crops is dominated by N2O emissions. Scientists realize that maize（）
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