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某工业企业为增值税小规模纳税人，原材料采用实际成本法核算，本期购进A材料6000吨，单位成本为17元，收到的增值税专用发票上注明的价款总额为102000元，增值税税额为17340元。另发生包装费用1400元，途中保险费用359元。原材料运抵企业后，验收入库原材料5995吨，其余部分为合理损耗。则购进的A材料入账价值为______元。
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投资企业权益法核算长期股权投资的情况下，可能会引起投资企业长期股权投资账面价值发生增减变动的事项有______。
The country"s inadequate mental health system gets the most attention after instances of mass violence that the nation has seen repeatedly over the past few months. Not all who【C1】______these sorts of cruelties are mentally ill, but【C2】______ have been. After each, the national discussion quickly, but temporarily, turns toward the mental health services that may have【C3】______to prevent another attack. Mental illness usually is not as dangerous or dramatic. 【C4】______23 million Americans live with mental disorder, according to the National Institute of Mental Health. Very few of these men and women are【C5】______mass-murderers; they need help for their own well-being and for that of their【C6】______. The Affordable Care Act has significantly increased insurance coverage 【C7】______mental health care. But that may not be enough to expand 【C8】______to insufficient mental-health-care resources. Rep. Tim Murphy has a bill that would do so. The Helping Families in Mental Health Crisis Act is more【C9】______than other recent efforts to reform the system and perhaps has the brightest prospects in a divided Congress. The【C10】______would reorganize the billions the federal government pours into mental health services. It would 【C11】______the way Medicaid pays for certain mental health treatments. It would fund mental health clinics that 【C12】______certain medical standards. And it would【C13】______states to adopt policies that allow judges to order some severely mentally ill people to undergo treatment. Not everyone is satisfied. Some patients" advocates have【C14】______Mr. Murphy"s approach as coercive and【C15】______ to those who need help. The government should not be expanding the system"s capability to hospitalize or impose treatment on those【C16】______severe episodes, they say. It should instead be investing in community care that 【C17】______the need for more serious treatment.【C18】______, for a small class who will not accept treatment between hospital visits or repeat arrests, they say, states have good reason to 【C19】______ them to accept care, under judicial supervision. Mr. Murphy"s reform package may not prevent the next Sandy Hook. 【C20】______the changes would help relieve a lot of suffering that does not make the front page. 【C19】
甲公司持有乙公司35%的股权，采用权益法核算。2×13年12月31日该项长期股权投资的账面价值为1260万元。此外，甲公司还有一笔金额为300万元的应收乙公司的长期债权，该项债权没有明确的清收计划，且在可预见的未来期间不准备收回。此外甲公司无其他需要承担的额外义务，乙公司2×14年发生净亏损5000万元。假定取得投资时被投资单位各项资产和负债的公允价值等于账面价值，双方采用的会计政策、会计期间相同，且投资双方未发生任何内部交易。则甲公司2×14年利润表中应确认的投资损失是______万元。
甲公司将持有的乙公司20%有表决权的股份作为长期股权投资，并采用权益法核算。该投资系甲公司2×14年年初购入，取得投资当日，乙公司各项可辨认资产、负债的公允价值与其账面价值均相同。2×14年12月25目，甲公司以银行存款1000万元从乙公司购入一批产品，作为存货核算，至12月31日尚未出售。乙公司生产该批产品的实际成本为800万元，未发生减值，2×14年实现的净利润为3000万元。甲公司在2×14年因存在全资子公司丙公司需要编制合并财务报表，不考虑其他因素，下列关于甲公司会计处理的表述中，正确的有______。
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