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下列各项有关共同经营中合营方确认收入和费用的会计处理的表述中，正确的有______。
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甲公司2×12年取得乙公司40%股权，实际支付价款为3500万元，投资时乙公司可辨认净资产公允价值为9000万元(各项可辨认资产、负债的公允价值与账面价值相同)。甲公司能够对乙公司施加重大影响。甲公司投资后至2×13年年末，乙公司累计实现净利润1000万元，未作利润分配；因可供出售金融资产公允价值变动增加其他综合收益100万元，无其他所有者权益变动。乙公司2×14年度实现净利润800万元，其中包括因向甲公司借款而计入当期损益的利息费用80万元。不考虑其他因素，下列各项关于甲公司对乙公司长期股权投资会计处理的表述中，正确的有______。
Charles Darwin wed his cousin Emma and spawned 10 children, including four brilliant scientists. Albert Einstein"s second wife Elsa was his first cousin. Queen Victoria said "I do" to hers. So have millions worldwide. In parts of Saudi Arabia, 39% of all marriages are between first cousins. In the U. S., though, the practice bears a stigma of inbreeding just this side of incest. The taboo is not only social but legislative; 24 states ban the marriage of first cousins: five others allow it only if the couple is unable to bear children. A major reason for this ban is the belief that kids of first cousins are tragically susceptible to serious congenital illnesses. That view may have to change. A comprehensive study published recently in the Journal of Genetic Counseling indicates such children run an only slightly higher risk of significant genetic disorders like congenital heart defects — about two percentage points above the average 3% to 4%. Says the study"s lead author, Robin Bennett, president-elect of the National Society of Genetic Counselors, which funded the study: "Aside from a thorough medical family history, there is no need to offer any genetic testing on the basis of coasanguinity alone. " Publication of the study will do more than tweak public awareness; it will enlighten doctors who have urged cousin couples not to have children. "Just this week, " says Bennett, "I saw a 23-year-old woman who had had a tubal ligation because her parents were cousins and her doctor told her she shouldn"t have children. " The American proscription against cousin marriages grew in the 19th century as wilderness settlers tried to distinguish themselves from the "savage" Indians, says Martin, author of the book Forbidden Relatives: The American Myth of Cousin Marriage. " The truth is that Europeans were marrying their cousins and Native Americans were not. " And doesn"t God have stern words on the subject Christie Smith, 37, a Nevada writer, says she felt guilty when she fell in love with her first cousin"s son Mark. "I was trying so hard to convince myself not to have these feelings, " she recalls, "that I went to the Bible looking for confirmation that it was wrong. And what I found was the exact opposite: support for cousin marriages. " The patriarch Jacob married two of his first cousins, Rachel and Leah. Smith married Mark in 1999. The medical ban is lifted; the social stain may take longer to disappear. It is suggested in Paragraph 1 and 2 that the cousin marriage
下列各项中，应计入制造企业存货成本的有______。
A公司于2×14年1月1日以货币资金5200万元购买B公司40%的股权，并对B公司具有重大影响。投资日B公司可辨认净资产公允价值为12500万元，账面价值为10000万元，其差额为一项管理用土地使用权所致，该土地使用权尚可使用年限为25年，采用直线法进行摊销，无残值。2×14年度B公司实现净利润1000万元，B公司持有的可供出售金融资产公允价值上升增加其他综合收益400万元，2×14年A公司顺流交易产生的未实现内部交易利润300万元。2×15年1月2日A公司以5500万元将持有的B公司股权全部处置。不考虑其他因素，下列有关A公司该项长期股权投资的会计处理中，正确的有______。
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