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Directions: Read the following passage. For each numbered blank there are four choices marked A. B, C and D. Choose the best one and mark your answers on ANSWER SHEET 1. In the late 1960’s, many people in North America turned their attention to environmental problems, and new steel-and-glass skyscrapers were widely criticized. Ecologists pointing (21) that a cluster of tall buildings in a city often overburdens public transportation and parking lot (22) . Skyscrapers are also enormous (23) , and wasters, of electric power. In one recent year, the addition (24) 17 million square feet of skyscraper office space in New York City raised the (25) daily demand for electricity by 120,000 kilowatts-- enough to (26) the entire city of Albany for a day. Glass-wailed skyscraper can be especially (27) . The heat loss (or gain) through a wall of half-inch plate glass is more than ten times (28) through a typical masonry wall filled with insulation board. To lessen the strain (29) heating and air-conditioning equipment, (30) of skyscrapers have begun to use double-glazed panels of glass, and reflective glasses (31) with silver or gold mirror films that reduce (32) as well as heat gain. However, (33) skyscrapers raise the temperature of the surrounding air and (34) neighboring buildings. Skyscrapers put severe pressure on a city’s sanitation (35) , too. If fully occupied, the two World Trade Center towers in New York City would alone generate 2.25 million gallons of raw sewage each year--as (36) as a city the size of Stamford, Connecticut, which has a (37) of more than 109,000. Skyscrapers also (38) with television reception, block bird flyways, and obstruct air traffic. Still, people (39) to build skyscrapers for all the reasons that they have always built them--personal ambition and the (40) of owners to have the largest possible amount of rentable space.
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案例分析题德钦股份有限公司(以下简称德钦公司)是一家以酒店、餐饮、汽车租赁、维修为主的大型企业。公司2011年发生了如下事项： (1)德钦公司为了扩大市场份额，提高汽车租赁业务的核心竞争力，2011年进行了如下并购业务： 2011年，德钦公司收购了一家中等规模的汽车租赁公司甲公司。德钦公司原拥有2万辆出租汽车，在当地占有较大的市场份额。甲公司与德钦公司曾经共同出资、共同控制一家小型汽车修理企业，除此之外两家企业没有其他相关关系。甲公司规模小，只有不足500辆出租汽车，经济效益较差。经协商，本次收购以2011年5月31日为基准日，以会计师事务所审计后的甲公司净资产的110%作为对价，德钦公司取得甲公司的全部股权，所需的审计费用10万元由德钦公司承担。 经会计师事务所审计，甲公司2011年5月31日总资产为4000万元，负债总额为500万元。经评估，公允价值与账面价值基本一致。德钦公司按净资产的110%即3850万元用银行存款支付了并购款。2011年6月1日，德钦公司派出管理人员，全面接收甲公司作为德钦公司的一个业务分部。 (2)2011年德钦公司其他股权投资情况如下： ①德钦公司处置拥有的一家酒店的股权投资，原拥有酒店80%的表决权资本，经处置后拥有酒店60%的股权。德钦公司原来的股权投资成本是2000万元，它处置的20%股权获得了800万元。德钦公司在其个别报表上计入了300万元的投资收益，同时合并报表也相应地增加了300万元的投资收益。 ②德钦公司投资于丙公司，2011年6月30日持股比例为30%，但根据公司章程的规定，德钦公司负责丙公司所有重大决策事项；德钦公司7月1日再投资后持股比例上升为70%。按照丙公司公司章程的规定，股东以其持股比例享有相应的表决权。 ③德钦公司投资于丁公司，拥有丁公司80%的表决权资本。为了进一步控制丁公司，德钦公司又继续收购了丁公司其余20%的表决权资本。已知最初获得80%股权投资的时间为2009年5月1日，最近收购20%股权的时间为2011年10月25日。德钦公司将2011年10月25日确定为合并日编制合并报表，并确认两次并购所形成的商誉。 要求： 根据资料(2)中的案例③，判断德钦公司是否应确认两次合并商誉，并说明理由。
有下列程序： #inClude＜iostream＞ using namespace std; c1ass A pubic: virmal void func1()cout＜＜"A1"; void func2()cout＜＜"A2"; ; c1ass B:public A publIc: void func1()cout＜＜"B1"; void func2()cout＜＜"B2"; ; int main() A*p=new B; p-＞func1(); p-＞func2(); return 0; 运行此程序后，屏幕上将显示输出( )。
张某认为蒋某和自己的丈夫有不正当关系，在大街上公然辱骂蒋某勾引自己丈夫，引来上百人围观。蒋某气不过，上去猛推张某将，其推倒在花坛边上，造成张某轻伤。蒋某因精神受到刺激卧床休息一个月，精神恍惚。后张某以故意伤害罪提起自诉。请回答下列题： 蒋某认为自己也受到了伤害，可以：
Directions: Read the following passage. For each numbered blank there are four choices marked A. B, C and D. Choose the best one and mark your answers on ANSWER SHEET 1. In the late 1960’s, many people in North America turned their attention to environmental problems, and new steel-and-glass skyscrapers were widely criticized. Ecologists pointing (21) that a cluster of tall buildings in a city often overburdens public transportation and parking lot (22) . Skyscrapers are also enormous (23) , and wasters, of electric power. In one recent year, the addition (24) 17 million square feet of skyscraper office space in New York City raised the (25) daily demand for electricity by 120,000 kilowatts-- enough to (26) the entire city of Albany for a day. Glass-wailed skyscraper can be especially (27) . The heat loss (or gain) through a wall of half-inch plate glass is more than ten times (28) through a typical masonry wall filled with insulation board. To lessen the strain (29) heating and air-conditioning equipment, (30) of skyscrapers have begun to use double-glazed panels of glass, and reflective glasses (31) with silver or gold mirror films that reduce (32) as well as heat gain. However, (33) skyscrapers raise the temperature of the surrounding air and (34) neighboring buildings. Skyscrapers put severe pressure on a city’s sanitation (35) , too. If fully occupied, the two World Trade Center towers in New York City would alone generate 2.25 million gallons of raw sewage each year--as (36) as a city the size of Stamford, Connecticut, which has a (37) of more than 109,000. Skyscrapers also (38) with television reception, block bird flyways, and obstruct air traffic. Still, people (39) to build skyscrapers for all the reasons that they have always built them--personal ambition and the (40) of owners to have the largest possible amount of rentable space.
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