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甲公司持有乙公司30%的股权，能够对乙公司施加重大影响。20×2年度乙公司实现净利润8000万元，当年6月20日，甲公司将成本为600万元的商品以1000万元的价格出售给乙公司，乙公司将其作为管理用固定资产并于当月投入使用，预计使用年限为10年，预计净残值为零，采用年限平均法计提折旧。不考虑其他因素，甲公司在其20×2年度的个别财务报表中应确认对乙公司投资的投资收益为______。
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2014年1月1日，甲公司取得A公司25%的股份，实际支付款项6000万元，能够对A公司施加重大影响，同日A公司可辨认净资产账面价值为22000万元(与公允价值相等)。2014年度，A公司实现净利润1000万元，无其他所有者权益变动。2015年1月1日，甲公司以定向增发股票的方式购买同一集团内另一企业持有的A公司40%股权。为取得该股权，甲公司增发2000万股普通股，每股面值为1元，每股公允价值为4.5元；支付承销商佣金50万元。取得该股权时，A公司相对于最终控制方而言的所有者权益账面价值为23000万元(不考虑商誉)。进一步取得投资后，甲公司能够对A公司实施控制。假定甲公司和A公司采用的会计政策和会计期间相同。不考虑其他因素，甲公司个别财务报表中2015年1月1日进一步取得股权投资时应确认的资本公积是______万元。
Directions: Write an essay based on the following table. In your writing, you should 1) describe the table, and 2) give your comments. You should write at least 150 words. Write your essay on the ANSWER SHEET. Underground Railway System City Date opened Kilometers of route Passengers per year (in million) Los Angeles 2001 28 50 Kyoto 1981 11 45 Washington DC 1976 126 144 Tokyo 1927 155 1927 Paris 1900 199 1191 London 1863 394 775
At work, as in life, attractive women get a lot of good lucks. Studies have shown that they are more likely to be 1 than their plain-Jane colleagues because people tend to project 2 traits 3 them, such as a sensitive heart and a cool head, they may also be at a/an 4 in job interviews. But research suggests otherwise.Brad Hanks at Georgia State University looked at what happens when job hunters include photos with their resume, as is the 5 in much of Europe and Asia. The pair sent made-up applications to over 2,500 real-life 6 . For each job, they sent two very similar resume, one with a photo, one without. Subjects had previously been graded for their attractiveness.For men, the results were 7 expected. Hunks were more likely to be called for an interview if they included a photo. Ugly men were better off not including one. However, for women this was 8 Attractive females were less likely to be offered an interview if they included a mugshot. When applying directly to a company (rather than through an agency) an attractive woman would need to send out 11 CVs on average 9 getting an interview; a/an 10 qualified plain one just seven.At first, Mr. Hanks considered 11 he calls the "dumb-blonde hypothesis"—that people 12 beautiful women to be stupid. 13 , the photos had also been rated on how 14 people thought each subject looked; there was no 15 between perceived intellect and beauty.So the cause of the discrimination must 16 elsewhere. Human resources departments tend to be 17 mostly by women. Indeed, in the Israeli study, 93% of those tasked with selecting whom to invite for an interview were female. The researchers" unavoidable—and unpalatable—conclusion is that old-fashioned 18 led the women to discriminate 19 pretty candidates.So should attractive women simply attach photos that make them look dowdy No. Better, says Mr. Hanks, to discourage the practice of including a photo altogether. Companies might even consider the 20 model used in the Belgian public sector, where CVs do not even include the candidate"s name.
At work, as in life, attractive women get a lot of good lucks. Studies have shown that they are more likely to be 1 than their plain-Jane colleagues because people tend to project 2 traits 3 them, such as a sensitive heart and a cool head, they may also be at a/an 4 in job interviews. But research suggests otherwise.Brad Hanks at Georgia State University looked at what happens when job hunters include photos with their resume, as is the 5 in much of Europe and Asia. The pair sent made-up applications to over 2,500 real-life 6 . For each job, they sent two very similar resume, one with a photo, one without. Subjects had previously been graded for their attractiveness.For men, the results were 7 expected. Hunks were more likely to be called for an interview if they included a photo. Ugly men were better off not including one. However, for women this was 8 Attractive females were less likely to be offered an interview if they included a mugshot. When applying directly to a company (rather than through an agency) an attractive woman would need to send out 11 CVs on average 9 getting an interview; a/an 10 qualified plain one just seven.At first, Mr. Hanks considered 11 he calls the "dumb-blonde hypothesis"—that people 12 beautiful women to be stupid. 13 , the photos had also been rated on how 14 people thought each subject looked; there was no 15 between perceived intellect and beauty.So the cause of the discrimination must 16 elsewhere. Human resources departments tend to be 17 mostly by women. Indeed, in the Israeli study, 93% of those tasked with selecting whom to invite for an interview were female. The researchers" unavoidable—and unpalatable—conclusion is that old-fashioned 18 led the women to discriminate 19 pretty candidates.So should attractive women simply attach photos that make them look dowdy No. Better, says Mr. Hanks, to discourage the practice of including a photo altogether. Companies might even consider the 20 model used in the Belgian public sector, where CVs do not even include the candidate"s name.
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