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因进行大修理而停用的固定资产，应当照提折旧，计提的折旧额应计入相关资产成本或当期损益。 ( )
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Meteorologists routinely tell us what next week’s weather is likely to be, and climate scientists discuss what might happen in 100 years. Christoph Schar, though, ventures dangerously close to that middle realm, where previously only the Farmer’s Almanac dared go, what will next summer’s weather be like Following last year’s tragic heat wave, which directly caused the death of tens of thousands of people, the question is of burning interest to Europeans. Schar asserts that last summer’s sweltering temperatures should no longer be thought of as extraordinary. "The situation in 2002 and 2003 in Europe, where we had a summer with extreme rainfall and record flooding followed by the hottest summer in hundreds of years, is going to be typical for future weather patterns," he says. Most Europeans have probably never read Sehar’s report (not least because it was published in the scientific journal Nature in the dead of winter) but they seem to be bracing themselves for the worst. As part of its new national "heat-wave plan", France issued a level-three alert when temperatures in Provence reached 34 degrees Celsius three days in a row; hospital and rescue workers were asked to prepare for an influx of patients. Italian government officials have proposed creating a national registry of people over 65 so they can be herded into air-conditioned supermarkets in the event of another heat wave. London’s mayor has offered a 100,000 pound reward for anybody who can come up with a practical way of cooling the city’s underground trains, where temperatures have lately reached nearly 40 degrees Celsius. (The money hasn’t been claimed.) Global warming seems to have permanently entered the European psyche. If the public is more aware, though, experts are more confused. When the Intergovernmental Panel on Climate Change hammered out its last assessment in 2001, scientists pulled together the latest research and made their best estimate of how much the Earth’s atmosphere would warm during the next century. There was a lot they didn’t know, but they were confident they’d be able to plug the gaps in time for the next report, due out in 2007. When they explored the fundamental physics and chemistry of the atmosphere, though, they found something unexpected: the way the atmosphere—and, in particular, clouds—respond to increasing levels of carbon is far more complex and difficult to predict than they had expected. "We thought we’d reduce the uncertainty, but that hasn’t happened," says Kevin Trenberth, a climate scientist at the National Center for Atmospheric Research and a lead author of the next IPCC report. "As we delve further and further into the science and gain a better understanding of the true complexity of the atmosphere, the uncertainties have gotten deeper." This doesn’t mean, of course, that the world isn’t warming. Only the biased or the deluded deny that temperatures have risen, and that human activity has something to do with it. The big question that scientists have struggled with is how much warming will occur over the next century With so much still unknown in the climate equation, there’s no way of telling whether warnings of catastrophe are overblown or if things are even more dire than we thought. Why do scientists like Schar make predictions Because, like economists, it’s their job to hazard a best guess with the resources at hand-namely, vast computer programs that simulate what the Earth’s atmosphere will do in certain circumstances. These models incorporate all the latest research into how the Earth’s atmosphere behaves. But there are problems with the computer models. The atmosphere is very big, but also consists of a multitude of tiny interactions among particles of dust, soot, cloud droplets and trace gases that cannot be safely ignored. Current models don’t have nearly the resolution they need to capture what goes on at such small scales. Scientists got an inkling that something was missing from the models in the early 1990s when they ran a peculiar experiment. They had the leading models simulate warming over the next century and got a similar answer from each. Then they ran the models again-this time accounting for what was then known about cloud physics. It can be inferred from the first paragraph that
企业自行研发无形资产时，对于无法区分研究阶段和开发阶段的支出，应当在发生时作为资本化支出，全部计入无形资产成本。 ( )
If the Federation of American Scientists made a list of educational video games, you might expect to find Oregon Trai, the Story of Conestoga Wagons Trekking into the American West, or the geography favorite Where in the World Is Carmen Sandiegol And don’t forget Half-Life 2. That’s the one where you burn alien zombies to death with exploding barrels of fuel. OK, that’s exaggerating—but only a little. Where parents see hours wasted in front of a screen, these scientists see potential. An FAS study released this week, titled "Harnessing the Power of Video Games for Learning," reports that best-selling games are built in surprisingly pedagogical ways. Players improve at their own pace. Beating a level requires experimentation, failure and learning from mistakes. Most new games can be played online, requiring collaboration and leadership. Game play is precisely calibrated to balance challenge and progress. It’s a stark contrast to a typical classroom in which one teacher tries to engage 30 students with printed information. "It’s like hiring an individual tutor for every student," says FAS president Henry Kelly of using video games to teach. "There’s a big argument going on now about whether kids are being tested too much or too little. In a game, you’re continuously being tested and you don’t mind it." Some commercial games are already being used in the classroom. The Civilization series lets users build empires in ancient Persia and other historical periods, and Roller Coaster Tycnon, Where players construct a theme park, combines physics and business management. And the U. S. military makes extensive use of video simulations: the Army reports 7.6 million users have registered for America’s Army, a training and recruiting game. The report calls for a new generation of educational games that are as immersive and graphics-intensive as megabudget titles like Madden NFL 07 and Battlefield 2142. "When you show a child a traditional educational game, they’ll roll their eyes," says Kay Howell, a coauthor of the study. "But I don’t think they roll their eyes because it’s learning; I think it’s because there’s such a huge and obvious gap in quality compared to what they play at home." The federal government, she says, should close that gap by under-writing new game-publishing houses. But some educational observers find the video game recommendations too unorthodox. "This is really silly," says Chester E. Finn, president of the Thomas B. Fordham Foundation, a K-12 education research group in Washington. "Are they next going to propose government-funded studies of the educational value of comic books, reality TV shows and instant messaging" Other critics contend the report’s recommendations shouldn’t be seen as a cure all. "We think it’s a good idea that this stuff is being explored," says Chad Colby, a spokesman for the Department of Education. "People do tend to look at these things as silver bullets, or a fix in themselves, when it’s really one tool out of many." The larger problem with the federation’s ideas, Colby says, is a lack of familiarity with how education funding works: only 8.3 percent of the country’s total education budget comes from the federal government, and most of that is targeted toward students in poverty. The study’s recommendations might be hard to implement: not all school districts have computers and networks capable of running high-end games. The FAS report calls for the production of games that can be Web-based and downloadable to PCs, but it might be less expensive to design games for the established consoles that many families already have at home. "These are technologies that kids and young adults are living with every day of their lives," says Howell. "Why do we expect\ The Federation of American Scientists believes that
甲公司2007年及以前适用的所得税税率为33%，按国家2007年颁布的《企业所得税法》规定，从2008年起适用的所得税税率为25%，对所得税采用资产负债表债务法核算。甲公司2007年年末结账时，需要对下列交易或事项进行会计处理： (1)2007年12月31日，甲公司依据风险性质和特征确定的A组应收账款的余额为9 600万元，未来现金流量现值为8 100万元。 2007年1月1日，该A组应收账款余额为7 600万元，坏账准备余额为1 600万元；2007年A组应收账款坏账准备的借方发生额为200万元(为本年核销的应收账款)，贷方发生额为40万元(为收回以前年度已核销的应收账款而转回的坏账准备)。 (2)2007年12月31日，甲公司存货的账面成本为8 560万元，其具体情况如下： ①A产品3 000件，每件成本为1万元，账面成本总额为3 000万元，其中2 000件已与乙公司签订不可撤销的销售合同，销售价格为每件1.2万元，其余A产品未签订销售合同。 A产品2007年12月31日的市场价格为每件1.1万元，预计销售每件A产品将发生的销售费用及相关税金为0.15万元。 ②B配件2 800套，每套成本为0.7万元，账面成本总额为1 960万元。B配件是专门为组装A产品而购进的。2 800套B配件可以组装成2 800件A产品。B配件2007年12月31日的市场价格为每套0.6万元。将B配件组装成A产品，预计每件还需发生成本0.3万元。 ③C配件1 200套，每套成本为3万元，账面成本总额为3 600万元。C配件是专门为组装D产品而购进的，1 200套C配件可以组装成1 200件D产品。C配件2007年12月31日的市场价格为每套2.6万元。D产品2007年12月31日的市场价格为每件4万元。将C配件组装成D产品，预计每件还需发生成本0.8万元，预计销售每件D产品将发生销售费用及相关税金0.4万元。D产品是甲公司2007年新开发的产品。 2007年1月1日，甲公司A产品库存9 000件，每件成本1万元，存货跌价准备余额为45万元(均为对A产品计提的存货跌价准备)，2007年对外销售A产品6 000件，转销存货跌价准备30万元。 (3)2007年12月31日，甲公司对固定资产进行减值测试的有关情况如下： ①X设备系2004年10月20日购入，账面原价为600万元，预计使用年限为5年，预计净残值为零，采用年限平均法计提折旧，2007年1月1日该设备计提的固定资产减值准备余额为68万元，累计折旧为260万元。 2007年12月31日该设备的市场价格为120万元；预计该设备未来使用及处置产生的现金流量现值为132万元。 ②Y设备的账面原价为1 600万元，系2003年12月18日购入，预计使用年限为10年，预计净残值为零，采用年限平均法计提折旧。2007年12月31日，该设备已计提折旧640万元，此前该设备未计提减值准备。 2007年12月31日该设备的市场价格为870万元；预计该设备未来使用及处置产生的现金流量现值为900万元。 ③Z设备的账面原价为600万元，系2004年12月22日购入，预计使用年限为8年，预计净残值为零，采用年限平均法计提折旧。2007年12月31日z设备已计提的折旧为225万元，此前Z设备未计提减值准备。 2007年12月31日该设备的市场价格为325万元；预计该设备未来使用及处置产生的现金流量现值为400万元。 (4)甲公司2006年1月1日取得的某项无形资产，取得成本为300万元，公司根据各方面情况判断，无法合理预计其为企业带来未来经济利益的期限，将其视为使用寿命不确定的无形资产。甲公司在计税时，对该项无形资产按照10年的期间摊销，有关金额允许税前扣除。 经减值测试，2006年12月31日其可收回金额为280万元，2007年12月31日其可收回金额为270万元。 (5)2007年12月5日购入的某公司股票作为可供出售金融资产，成本为200万元，2007年12月31日，其公允价值为210万元。 (6)2007年10月10日取得的一项债券投资作为持有至到期投资，至2007年12月31日，其摊余成本为500万元，未来现金流量现值为470万元。 其他有关资料如下： (1)甲公司2007年的利润总额为5 000万元。甲公司未来3年有足够的应纳税所得额可以抵扣“可抵扣暂时性差异”。 (2)根据有关规定，资产计提的减值准备均不得从应纳税所得额中扣除。 (3)假设甲公司对固定资产采用的折旧方法、预计使用年限、预计净残值均与税法规定一致。 (4)甲公司固定资产减值测试后，其折旧方法、预计使用年限、预计净残值保持不变。 (5)假定应交所得税和递延所得税均于年末确认。 (6)不存在其他纳税调整事项。 要求： (1)对上述交易或事项是否计提减值准备进行判断；并据此确定减值金额及其账务处理； (2)计算上述交易或事项应确认的递延所得税资产或递延所得税负债借方或贷方金额，并进行相应的账务处理。
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