题目内容
(一)乙股份有限公司成立于2001年，公司当年年末的未分配利润为50万元。2002年公司发生亏损15000万元，2003～2007年每年实现税前利润均为2500万元，2008年实现税前利润为4000万元。公司无其他纳税调整事项，所得税税率为33%。为简化起见，不考虑有关盈余公积的提取。 要求： (1)编制乙股份有限公司2002～2008年有关会计分录。 (2)计算乙股份有限公司2008年年末未分配利润。
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The Carnegie Foundation report says that many colleges have tried to be "all things to all people". In doing so, they have (1) catered (2) a narrow-minded careerism while failing to (3) a global vision among their students. The current crisis, it (4) , does not derive (5) a legitimate desire to put learning (6) productive ends. The problem is that in too many academic fields, the work has no context; skills, (7) being means, have become ends. Students are (8) a variety of (9) and allowed to (10) their way to a degree. (11) , driven by careerism, "the nation’s colleges and universities are more successful in providing credentials than in providing a quality education for their students". The report concludes that the special challenge confronting the undergraduate college is one of shaping an "integrated core" of common learning. Such a core would introduce students "to (12) knowledge, to connections across the disciplines, and in the end, to (13) of knowledge to life beyond the campus". Although the key to a good college is a high-quality (14) , the Carnegie study found that most colleges do very little to (15) good teaching. In fact, they do much to undermine it. As one professor observed: "Teaching is important, we are told, and yet faculty know that research and publication (16) most." Not surprisingly, over the last twenty years colleges and universities have (17) to graduate half of their four-year degree candidates. Faculty members who (18) themselves to teaching soon discover that they will not be granted tenure, promotion, or (19) salary increases. Yet 70 percent of all faculty say their interests lie more in teaching than in research. Additionally, a frequent complaint among young scholars is that "there is pressure to publish," although there is (20) no interest among administrators or colleagues in the content of the publications.
The Carnegie Foundation report says that many colleges have tried to be "all things to all people". In doing so, they have (1) catered (2) a narrow-minded careerism while failing to (3) a global vision among their students. The current crisis, it (4) , does not derive (5) a legitimate desire to put learning (6) productive ends. The problem is that in too many academic fields, the work has no context; skills, (7) being means, have become ends. Students are (8) a variety of (9) and allowed to (10) their way to a degree. (11) , driven by careerism, "the nation’s colleges and universities are more successful in providing credentials than in providing a quality education for their students". The report concludes that the special challenge confronting the undergraduate college is one of shaping an "integrated core" of common learning. Such a core would introduce students "to (12) knowledge, to connections across the disciplines, and in the end, to (13) of knowledge to life beyond the campus". Although the key to a good college is a high-quality (14) , the Carnegie study found that most colleges do very little to (15) good teaching. In fact, they do much to undermine it. As one professor observed: "Teaching is important, we are told, and yet faculty know that research and publication (16) most." Not surprisingly, over the last twenty years colleges and universities have (17) to graduate half of their four-year degree candidates. Faculty members who (18) themselves to teaching soon discover that they will not be granted tenure, promotion, or (19) salary increases. Yet 70 percent of all faculty say their interests lie more in teaching than in research. Additionally, a frequent complaint among young scholars is that "there is pressure to publish," although there is (20) no interest among administrators or colleagues in the content of the publications.
Throughout history man has had to accept the fact that all living things must die. And people now live no (1) than they (2) to. It is true that all living things still show the (3) of aging, which will eventually result (4) death. Aging is not a disease, but as a person passes maturity, the cells of the body and the (5) they form do not (6) as well as they did in childhood and adolescence. The body provides less (7) against disease and is more prone (8) accident. A number of related causes may (9) to aging. Some cells of the body have a fairly long life, but they are not (10) when they die. (11) a person ages, the number of brain cells and muscle cells decrease. Other body cells die and are (12) by new cells. In an aging person the (13) cells may not be as able to develop or as capable (14) growth as those of a young person. Another (15) in aging may be changes within the cells themselves. Some of the protein chemicals in cells are known to change with age and become less elastic. This is why the skin of old people wrinkles and (16) loose. This is also the reason old people (17) in height. There may be other more important chemical (18) in the cells. Some complex cell chemical, such as DNA and RNA, store and pass (19) information that the cells need. Aging may affect this (20) and change the information-carrying molecules so that they do not transmit the information as well.
Throughout history man has had to accept the fact that all living things must die. And people now live no (1) than they (2) to. It is true that all living things still show the (3) of aging, which will eventually result (4) death. Aging is not a disease, but as a person passes maturity, the cells of the body and the (5) they form do not (6) as well as they did in childhood and adolescence. The body provides less (7) against disease and is more prone (8) accident. A number of related causes may (9) to aging. Some cells of the body have a fairly long life, but they are not (10) when they die. (11) a person ages, the number of brain cells and muscle cells decrease. Other body cells die and are (12) by new cells. In an aging person the (13) cells may not be as able to develop or as capable (14) growth as those of a young person. Another (15) in aging may be changes within the cells themselves. Some of the protein chemicals in cells are known to change with age and become less elastic. This is why the skin of old people wrinkles and (16) loose. This is also the reason old people (17) in height. There may be other more important chemical (18) in the cells. Some complex cell chemical, such as DNA and RNA, store and pass (19) information that the cells need. Aging may affect this (20) and change the information-carrying molecules so that they do not transmit the information as well.
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