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Questions 23 to 26 are based on the conversation you have just heard.
Daylight Saving Time (DST)When Did Daylight Savings Begin in 2012For most Americans, daylight saving time in 2012 began 2 a.m. on Sunday, March 11, when most states sprang forward an hour. Time fell back to standard time again on Sunday, November 4, 2012, when daylight saving time ended.How and When Did Daylight Saving Time StartBenjamin Franklin—of "early to bed and early to rise" fame—was apparently the first person to suggest the concept of daylight savings.While serving as U.S. ambassador to France in Paris, Franklin wrote of being awakened at 6 a. m. and realizing, to his surprise, that the sun would rise far earlier than he usually did. Imagine the resources that might be saved if he and others rose before noon and burned less midnight oil, Franklin, tongue half in cheek, wrote to a newspaper.It wasn’t until World War I that daylight savings were realized on a grand scale. Germany was the first state to adopt the time changes, to reduce artificial lighting and thereby save coal for the war effort. Friends and foes soon followed suit.In the U.S. a federal law standardized the yearly start and end of daylight saving time in 1918—for the states that chose to observe it.During World War II the U.S. made daylight saving time mandatory (强制的) for the whole country, as a way to save wartime resources. Between February 9,1942, and September 30,1945, the government took it a step further. During this period daylight saving time was observed year-round, essentially making it the new standard time, if only for a few years.Many years later, the Energy Policy Act of 2005 was enacted, mandating a controversial month-long extension of daylight saving time, starting in 2007.But does daylight saving time really save any energyDaylight Saving Time: Energy Saver or Just Time SuckIn recent years several studies have suggested that daylight saving time doesn’t actually save energy—and might even result in a net loss.Environmental economist Hendrik Wolff, of the University of Washington, co-authored a paper that studied Australian power-use data when parts of the country extended daylight saving time for the 2000 Sydney Olympics and others did not. The researchers found that the practice reduced lighting and electricity consumption in the evening but increased energy use in the now dark mornings—wiping out the evening gains.That’s because the extra hour that daylight saving time adds in the evening is a hotter hour. "So if people get home an hour earlier in a warmer house, they turn on their air conditioning," the University of Washington’s Wolff said.In fact, Hoosier (美国印第安纳州人的) consumers paid more on their electric bills than before they made the annual switch to daylight saving time, the study found.But other studies do show energy gains.In an October 2008 daylight saving time report to Congress, mandated by the same 2005 energy act that extended daylight saving time, the U.S. Department of Energy asserted that springing forward does save energy.Extended daylight saving time saved 1.3 terawatt(太瓦)hours of electricity. That figure suggests that daylight saving time reduces annual U.S. electricity consumption by 0.03 percent and overall energy consumption by 0.02 percent.While those percentages seem small, they could represent significant savings because of the nation’s enormous total energy use.What’s more, savings in some regions are apparently greater than in others.California, for instance, appears to benefit most from daylight saving time—perhaps because its relatively mild weather encourages people to stay outdoors later. The Energy Department report found that daylight saving time resulted in an energy savings of one percent daily in the state.But Wolff, one of many scholars who contributed to the federal report, suggested that the numbers were subject to statistical variability (变化) and shouldn’t be taken as hard facts.And daylight savings’ energy gains in the U.S. largely depend on your location in relation to the Mason-Dixon Line, Wolff said."The North might be a slight winner, because the North doesn’t have as much air conditioning," he said. "But the South is a definite loser in terms of energy consumption. The South has more energy consumption under daylight saving. "Daylight Saving Time: Healthy or HarmfulFor decades advocates of daylight savings have argued that, energy savings or no, daylight saving time boosts health by encouraging active lifestyles—a claim Wolff and colleagues are currently putting to the test."In a nationwide American time-use study, we’re clearly seeing that, at the time of daylight saving time extension in the spring, television watching is substantially reduced and outdoor behaviors like jogging, walking, or going to the park are substantially increased," Wolff said. "That’s remarkable, because of course the total amount of daylight in a given day is the same. "But others warn of ill effects.Till Roenneberg, a university professor in Munich (慕尼黑), Germany, said his studies show that our circadian (生理节奏的) body clocks—set by light and darkness—never adjust to gaining an "extra" hour of sunlight to the end of the day during daylight saving time.One reason so many people in the developed world are chronically (长期地) overtired, he said, is that they suffer from "social jet lag. " In other words, their optimal circadian sleep periods don’t accord with their actual sleep schedules.Shifting daylight from morning to evening only increases this lag, he said. "Light doesn’t do the same things to the body in the morning and the evening. More light in the morning would advance the body clock, and that would be good. But more light in the evening would even further delay the body clock. "Other research hints at even more serious health risks.A 2008 study concluded that, at least in Sweden, heart attack risks go up in the days just after the spring time change. "The most likely explanation to our findings is disturbed sleep and disruption of biological rhythms," One expert told National Geographic News via email.Daylight Savings Lovers and HatersWith verdicts (定论) on the benefits, or costs, of daylight savings so split, it may be no surprise that the yearly time changes inspire polarized reactions.In the U.K. , for instance, the Lighter Later movement—part of 10:10, a group advocating cutting carbon emissions—argues for a sort of extreme daylight savings. First, they say, move standard time forward an hour, then keep observing daylight saving time as usual—adding two hours of evening daylight to what we currently consider standard time.The folks behind Standardtime.com, on the other hand, want to abolish daylight saving time altogether, calling energy-efficiency claims "unproven. "National telephone surveys by Rasmussen Reports from spring 2010 and fall 2009 deliver the same answer. Most people just "don’t think the time change is worth the hassle (麻烦的事). " Forty-seven percent agreed with that statement, while only 40 percent disagreed.But Seize the Daylight author David Prerau said his research on daylight saving time suggests most people are fond of it."I think if you ask most people if they enjoy having an extra hour of daylight in the evening eight months a year, the response would be pretty positive. \ It can be learnt from the beginning of the passage that （）.
Daylight Saving Time (DST)When Did Daylight Savings Begin in 2012For most Americans, daylight saving time in 2012 began 2 a.m. on Sunday, March 11, when most states sprang forward an hour. Time fell back to standard time again on Sunday, November 4, 2012, when daylight saving time ended.How and When Did Daylight Saving Time StartBenjamin Franklin—of "early to bed and early to rise" fame—was apparently the first person to suggest the concept of daylight savings.While serving as U.S. ambassador to France in Paris, Franklin wrote of being awakened at 6 a. m. and realizing, to his surprise, that the sun would rise far earlier than he usually did. Imagine the resources that might be saved if he and others rose before noon and burned less midnight oil, Franklin, tongue half in cheek, wrote to a newspaper.It wasn’t until World War I that daylight savings were realized on a grand scale. Germany was the first state to adopt the time changes, to reduce artificial lighting and thereby save coal for the war effort. Friends and foes soon followed suit.In the U.S. a federal law standardized the yearly start and end of daylight saving time in 1918—for the states that chose to observe it.During World War II the U.S. made daylight saving time mandatory (强制的) for the whole country, as a way to save wartime resources. Between February 9,1942, and September 30,1945, the government took it a step further. During this period daylight saving time was observed year-round, essentially making it the new standard time, if only for a few years.Many years later, the Energy Policy Act of 2005 was enacted, mandating a controversial month-long extension of daylight saving time, starting in 2007.But does daylight saving time really save any energyDaylight Saving Time: Energy Saver or Just Time SuckIn recent years several studies have suggested that daylight saving time doesn’t actually save energy—and might even result in a net loss.Environmental economist Hendrik Wolff, of the University of Washington, co-authored a paper that studied Australian power-use data when parts of the country extended daylight saving time for the 2000 Sydney Olympics and others did not. The researchers found that the practice reduced lighting and electricity consumption in the evening but increased energy use in the now dark mornings—wiping out the evening gains.That’s because the extra hour that daylight saving time adds in the evening is a hotter hour. "So if people get home an hour earlier in a warmer house, they turn on their air conditioning," the University of Washington’s Wolff said.In fact, Hoosier (美国印第安纳州人的) consumers paid more on their electric bills than before they made the annual switch to daylight saving time, the study found.But other studies do show energy gains.In an October 2008 daylight saving time report to Congress, mandated by the same 2005 energy act that extended daylight saving time, the U.S. Department of Energy asserted that springing forward does save energy.Extended daylight saving time saved 1.3 terawatt(太瓦)hours of electricity. That figure suggests that daylight saving time reduces annual U.S. electricity consumption by 0.03 percent and overall energy consumption by 0.02 percent.While those percentages seem small, they could represent significant savings because of the nation’s enormous total energy use.What’s more, savings in some regions are apparently greater than in others.California, for instance, appears to benefit most from daylight saving time—perhaps because its relatively mild weather encourages people to stay outdoors later. The Energy Department report found that daylight saving time resulted in an energy savings of one percent daily in the state.But Wolff, one of many scholars who contributed to the federal report, suggested that the numbers were subject to statistical variability (变化) and shouldn’t be taken as hard facts.And daylight savings’ energy gains in the U.S. largely depend on your location in relation to the Mason-Dixon Line, Wolff said."The North might be a slight winner, because the North doesn’t have as much air conditioning," he said. "But the South is a definite loser in terms of energy consumption. The South has more energy consumption under daylight saving. "Daylight Saving Time: Healthy or HarmfulFor decades advocates of daylight savings have argued that, energy savings or no, daylight saving time boosts health by encouraging active lifestyles—a claim Wolff and colleagues are currently putting to the test."In a nationwide American time-use study, we’re clearly seeing that, at the time of daylight saving time extension in the spring, television watching is substantially reduced and outdoor behaviors like jogging, walking, or going to the park are substantially increased," Wolff said. "That’s remarkable, because of course the total amount of daylight in a given day is the same. "But others warn of ill effects.Till Roenneberg, a university professor in Munich (慕尼黑), Germany, said his studies show that our circadian (生理节奏的) body clocks—set by light and darkness—never adjust to gaining an "extra" hour of sunlight to the end of the day during daylight saving time.One reason so many people in the developed world are chronically (长期地) overtired, he said, is that they suffer from "social jet lag. " In other words, their optimal circadian sleep periods don’t accord with their actual sleep schedules.Shifting daylight from morning to evening only increases this lag, he said. "Light doesn’t do the same things to the body in the morning and the evening. More light in the morning would advance the body clock, and that would be good. But more light in the evening would even further delay the body clock. "Other research hints at even more serious health risks.A 2008 study concluded that, at least in Sweden, heart attack risks go up in the days just after the spring time change. "The most likely explanation to our findings is disturbed sleep and disruption of biological rhythms," One expert told National Geographic News via email.Daylight Savings Lovers and HatersWith verdicts (定论) on the benefits, or costs, of daylight savings so split, it may be no surprise that the yearly time changes inspire polarized reactions.In the U.K. , for instance, the Lighter Later movement—part of 10:10, a group advocating cutting carbon emissions—argues for a sort of extreme daylight savings. First, they say, move standard time forward an hour, then keep observing daylight saving time as usual—adding two hours of evening daylight to what we currently consider standard time.The folks behind Standardtime.com, on the other hand, want to abolish daylight saving time altogether, calling energy-efficiency claims "unproven. "National telephone surveys by Rasmussen Reports from spring 2010 and fall 2009 deliver the same answer. Most people just "don’t think the time change is worth the hassle (麻烦的事). " Forty-seven percent agreed with that statement, while only 40 percent disagreed.But Seize the Daylight author David Prerau said his research on daylight saving time suggests most people are fond of it."I think if you ask most people if they enjoy having an extra hour of daylight in the evening eight months a year, the response would be pretty positive. \ Which country is the first to adopt the DST（）
甲、乙、丙三个公司均为上市公司，增值税一般纳税企业，适用增值税税率为 17%。有关资料如下： (1)2007年1月1日甲公司以12000000元购入乙公司股权的50%(即10000000股普通股，每股面值为1元)，采用权益法核算。 (2)乙公司2007年1月1日股东权益有关账户的贷方余额为：“股本”账户为 20000000元，“资本公积”账户为2000000元，“盈余公积”账户为500000元，“利润分配——未分配利润”账户为1500000元。 2007年3月5日，乙公司股东大会同意由董事会提出的2006年度利润分配预案，即每10股派发现金股利0.5元，合计分配现金股利1000000元。经批准股权登记日为 2007年4月25日。 乙公司2007年一季度除实现净利润引起股东权益总额增加外，无变动事项。乙公司 2007年一季度实现净利润800000元。 (3)2007年3月29日，甲公司与丙公司达成债务重组协议：甲公司以持有的乙公司20%的股权和一项账面原值为3000000元、已提折旧500000元的固定资产，抵偿所欠丙公司债务9000000元，不考虑相关税费。该部分股权投资的公允价值为6000000元，该项固定资产的公允价值为2000000元，已提减值准备500000元。此项债务重组于4月 1日完成。 (4)丙公司对应收甲公司9000000元的款项已计提200000元的坏账准备。丙公司对取得的乙公司20%的股权投资采用权益法核算；2007年末对该项投资计提减值准备 300000元。丙公司对取得的固定资产立即投入使用，预计使用年限为6年，预计净残值为100000元，采用年数总和法计提折旧，2007年末对该项固定资产计提减值准备 200000元。 (5)2007年7月1日，乙公司完成一批于2006年7月1日按面值发行的8000000元、票面年利率为4%，到期一次还本付息的可转换公司债券的转股业务；转换时，经确认全部转为普通股4000000股，并增加股本溢价6000000元。甲、丙两公司未持有乙公司发行的可转换公司债券。 (6)2007年度乙公司累计实现净利润4000000元，其中1～3月实现净利润800000元，4～6月份实现净利润1200000元。 2008年1月20日乙公司董事会作出年度利润分配决议：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1400000元，按2007年年末股本总数以资本公积每10股转增1股。乙公司2007年财务报告于2008年1月28日对外报出。 根据上述资料，回答下列问题： 丙公司因与甲公司进行债务重组需要编制的会计分录为( )。
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