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甲公司20×6年度发生了以下与股权投资相关的交易：(1)甲公司在若干年前参与设立了乙公司并持有其30%的股权，将乙公司作为联营企业，采用权益法核算。20×6年1月1日，甲公司自A公司(非关联方)购买了乙公司60%的股权并取得了控制权，购买对价为3000万元，发生与合并直接相关费用100万元，上述款项均以银行存款转账支付。20×6年1月1日，甲公司原持有对乙公司30%长期股权投资的账面价值为600万元(长期股权投资账面价值的调整全部为乙公司实现净利润，乙公司不存在其他综合收益及其他影响权益变动的因素)；当日乙公司净资产账面价值为2000万元，可辨认净资产公允价值为3000万元，乙公司100%股权的公允价值为5000万元，30%股权的公允价值为1500万元，60%股权的公允价值为3000万元。(2)20×6年6月20日，乙公司股东大会批准20×5年度利润分配方案，提取盈余公积10万元，分配现金股利90万元，以未分配利润200万元转增股本。(3)20×6年1月1日，甲公司与B公司出资设立丙公司，双方共同控制丙公司。丙公司注册资本2000万元，其中甲公司占50%。甲公司以公允价值为1000万元的土地使用权出资，B公司以公允价值为500万元的机器设备和500万元现金出资。该土地使用权系甲公司于10年前以出让方式取得，原值为500万元，期限为50年，按直线法摊销，预计净残值为零，至投资设立丙公司时账面价值为400万元，后续仍可使用40年。丙公司20×6年实现净利润220万元。(4)20×6年1月1日，甲公司自C公司购买丁公司40%的股权，并派人参与丁公司生产经营决策，购买对价为4000万元，以银行存款转账支付。购买日，丁公司净资产账面价值为5000万元，可辨认净资产公允价值为8000万元，3000万元增值均来自于丁公司的一栋办公楼。该办公楼的原值为2000万元，预计净残值为零，预计使用寿命为40年，采用年限平均法计提折旧，自甲公司取得丁公司股权之日起剩余使用寿命为20年。丁公司20×6年实现净利润900万元，实现其他综合收益200万元。其他资料：本题中不考虑所得税等税费及其他相关因素。要求： 根据资料(4)，计算甲公司对丁公司的初始投资成本，并编制相关会计分录；计算甲公司20×6年因持有丁公司股权应确认的投资收益金额，并编制调整长期股权投资账面价值相关的会计分录。
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Directions: Suppose you have a friend who is about to enter university, and he wants you to advise him on which subject to specialize in—history, in which he is very interested, or computer science, which offers better job prospects. 1) Give your suggestions, and explain the reasons. 2) Other recommendations. You should write about 100 words on the ANSWER SHEET. Do not sign your own name at the end of the letter. Use "Zhang Wei" instead. Do not write your address.
Americans are supposed to be mobile and even pushy. Saul Bellow"s Augie March declares, "I am an American... first to knock, first admitted." In "The Grapes of Wrath," young Tom Joad loads up his car with pork snacks and relatives, and the family flees the Oklahoma for California. Along the way, Grandma dies, but the Joads keep going.But sometime in the past 30 years, someone has hit the brakes and Americans—particularly young Americans—have become risk-averse and sedentary. The likelihood of 20-somethings moving to another state has dropped well over 40 percent since the 1980s, according to calculations based on Census Bureau data. The stuck-at-home mentality hits college-educated Americans as well as those without high school degrees. Even bicycle sales are lower now than they were in 2000. Today"s generation is literally going nowhere.An increasing number of teenagers are not even bothering to get their driver"s licenses. Back in the early 1980s, 80 percent of 18-year-olds proudly strutted out of the D. M. V. with new licenses, according to a study by researchers at the University of Michigan"s Transportation Research Institute. By 2008—even before the Great Recession—that number had dropped to 65 percent. Though it"s easy to blame the high cost of cars or gasoline, Comerica Bank"s Automobile Affordability Index shows that it takes fewer weeks of work income to buy a car today than in the early 1980s, and inflation-adjusted gasoline prices didn"t get out of line until a few years ago.Perhaps young people are too happy at home checking Facebook. In a study of 15 countries, Michael Sivak, a professor at the University of Michigan"s Transportation Research Institute, found that when young people spent more time on the Internet, they delayed getting their driver"s licenses. "More time on Facebook probably means less time on the road," he said. That may mean safer roads, but it also means a bumpier, less vibrant economy.Generation Y has become Generation Why Bother. The Great Recession and the still weak economy make the trend toward risk aversion worse. Children raised during recessions ultimately take fewer risks with their investments and their jobs. Even when the recession passes, they don"t strive as hard to find new jobs, and they hang on to lousy jobs longer. Research by the economist Lisa B. Kahn of the Yale School of Management shows that those who graduated from college during a poor economy experienced a relative wage loss even 15 years after entering the work force.In the mid-"70s, back when every high school kid longed for his driver"s license and a chance to hit the road and find freedom, Bruce Springsteen wrote his brilliant, exciting album "Born to Run." A generation later, as kids began to hunker down, Mr. Springsteen wrote his depressing "The Ghost of Tom Joad." We need to reward and encourage forward movement, not slouching. That may sound harsh, but do we really want to turn into a country where young Americans can"t even recognize the courage of Tom Joad The point the author wants to make in Paragraph 5 is that ______.
Directions: In this section, you are going to read a passage with ten statements attached to it. Each statement contains information given in one of the paragraphs. Identify the paragraph from which the information is derived. You may choose a paragraph more than once. Each paragraph is marked with a letter. Answer the questions by marking the corresponding letter on Answer Sheet 2.Two-thirds of Teachers Feel Undervalued, Says OECD Study A Fewer than a third of teachers in developed countries feel their profession is valued, according to a major international study. But the research from the OECD (Organization for Economic Co-operation and Development) reveals a wide cultural gap—with a much more positive perception of teacher status in Asia than in Europe. Teachers in England were above average in feeling valued, at 35%, unlike France where the figure was only 5%. The OECD’s Michael Davidson described these as "shocking statistics". B. The OECD, responsible for Pisa tests comparing international education standards, has turned its attention to the state of teaching, examining the working lives of 100,000 teachers and heads in 34 education systems. The economic think-tank argues that the quality of teaching, more than any other factor, determines the outcomes of an education system. C. But the report—Teaching and Learning International Survey (Talis)—shows that many teachers do not feel that the importance of their role is recognised. Only 31% believed that their work was valued by the rest of society. The report says that has implications for attracting young teachers into the profession. D. Within this average were some very wide differences. In Malaysia, South Korea, Singapore and Abu Dhabi there was a strong sense of teaching being highly respected. In Europe, Finland was the only country where a majority of teachers were confident in the status of their job. The Netherlands and England were the next best valued in Europe. But there was a much gloomier outlook for teachers in France, Spain and Sweden, where more than nine out of 10 teachers felt their profession was not respected. Despite this sense of being unappreciated, there were still high levels of job satisfaction—with a large majority saying they would choose teaching again as a career choice. E. The study provides an overview of the different working weeks. It shows that teachers in England are working 46 hours per week in term time, considerably above the international average of 38 hours, with only Singapore, 48 hours, and Japan, 54 hours, working longer. In contrast, teachers in Italy are only working 29 hours per week, with Finland’s teachers working 32 hours. South Korea’s teachers, with some of the best test results in the world, work 37 hours per week. The research includes a comparison of how much time is wasted in lessons because of bad behaviour. Poland has the best behaved pupils, according to this measure, losing 8% of lesson to poor behaviour, with Brazil’s pupils the most disruptive, losing 20%. England has less of a problem with discipline than most other countries, with teachers spending 11% of lesson time on poor behaviour. F. But a more detailed analysis inEngland’s schools shows that higher achieving state schools, rated as outstanding, have less disruption and more teaching time than weaker schools. And independent schools faced less disruption than state schools. In terms of more aggressive behaviour, in Brazil, Mexico, Australia and Sweden, there are reports of regular intimidation and verbal abuse towards teachers. G. The study examines how teachers are deployed—and whether the most experienced staff are where the need is greatest. The research reveals wide differences. In South Korea, the Netherlands and Chile, all high performing education systems in their regions, the most experienced teachers are more likely to be working in schools with the most disadvantaged pupils. In England, the trend is in the opposite direction, with the most experienced staff less likely to be in these more challenging schools. H. The study also provides a profile of the teaching profession. Most are women, with the average age 43 years old. Apart from Singapore, England has the youngest teaching force of any of the education systems in the survey. It has fewer head teachers over the age of 60 than any other developed country. I. The research found that many teachers were working in isolation—a majority did not use "team teaching" with another colleague and only a third observed other teachers’ lessons. Almost half did not receive any feedback from senior staff. The report says that job satisfaction is improved by a greater sense of participation and collaborative working. "We need to attract the best and brightest to join the profession," said Andreas Schleicher, the OECD’s education director. J. A spokeswoman for England’s Department for Education said: "There has never been a better time to be a teacher—and there have never been more teachers in England’s classrooms, with a rise of 9,000 in the last year. "We are incredibly fortunate to have many thousands of dedicated, hard-working teachers, committed to teaching excellence. Teaching is now one of the most attractive career paths for graduates, with a record number of top graduates now joining the profession." K. Labour’s shadow education secretary Tristram Hunt said: "This report is more evidence that raising teacher quality improves children’s learning." He called for all teachers to be qualified and "undertake continued professional development throughout their careers". According to the study, Japanese teachers work the longest hours, followed by Singaporean teachers.
Academic Journals: The Most Profitable Obsolete(过时的)Technology in History A. The music business was killed by Napster; movie theaters were derailed by digital streaming; traditional magazines are in crisis mode—yet in this digital information wild west: academic journals and the publishers who own them are posting higher profits than nearly any sector of commerce. B. Academic publisher Elsevier, which owns a majority of the influential academic journals, has higher operating profits than Apple. In 2013, Elsevier posted 39 percent profits, according to Heather Morrison, assistant professor at the University of Ottawa’s School of Information Studies in contrast to the 37 percent profit that Apple displayed. C. This lucrative nature of academic publishing comes at a price—and that weight falls on the shoulders of the full higher education community which is already bearing the burden of significantly decreasing academic budgets. "A large research university will pay between $3-3.5 million a year in academic subscription(订阅)fees—the majority of which goes to for-profit academic publishers," says Sam Gershman, a postdoctoral fellow at MIT who assumes his post as an assistant professor at Harvard next year. In contrast to the exorbitant prices for access, the majority of academic journals are produced, reviewed, and edited on a volunteer basis by academics who take part in the tasks for tenure and promotion. D. "Even the Harvard University Library, which is the richest university library in the world, sent out a letter to the faculty saying that they can no longer afford to pay for all the journal subscriptions," says Gershman. While this current publishing environment is hard on large research institutions, it is wreaking havoc(造成大破坏) on small colleges and universities because these institutions cannot afford access to current academic information. This is clearly creating a problematic situation. E. Paul Millette, director of the Griswold Library at Green Mountain College, a small 650 student environmental liberal arts college in Vermont, talks of the enormous pressures access to academic journals have placed on his library budgets. "The cost-of-living has increased at 1.5 percent per year yet the journals we subscribe to have consistent increases of 6 to 8 percent every year." Millette says he cannot afford to keep up with the continual increases and the only way his library can afford access to journal content now is through bulk databases. Millette points out that database subscription seldom includes the most recent, current material and publishers purposefully have an embargo of one or two years to withhold the most current information so libraries still have a need to subscribe directly with the journals. "At a small college, that is what we just don’t have the money to do. All of our journal content is coming from the aggregated database packages—like a clearing house so to speak of journal titles," says Millette. F. "For Elsevier it is very hard to purchase specific journals—either you buy everything or you buy nothing," says Vincent Lariviere, a professor at University of Montreal. Lariviere finds that his university uses 20 percent of the journals they subscribe to and 80 percent are never downloaded. "The pricing scheme is such that if you subscribe to only 20 percent of the journals individually, it will cost you more money than taking everything. So people are stuck." Where To Go: G. "Money should be taken out of academic publishing as much as possible. The money that is effectively being spent by universities and funding agencies on journal access could otherwise be spent on reducing tuition, supporting research, and all things that are more important than paying corporate publishers," says Gershman. John Bohannon, a biologist and Science contributing correspondent, is in agreement and says, "Certainly a huge portion of today’s journals could and should be just free. There is no value added in going with the traditional model that was built on paper journals, with having people whose full time job was to deal with the journal, promote the journal and print the journal, and deal with librarians. All that can now be done essentially for free on the internet." H. Although the prior clearly sounds like the path toward the future, Bohannon says from his vantage point the prior is not one-size-fits-all: "The most important journals will always look pretty much like they do today because it is actually a really hard job." Bohannon finds that the more broad journals such as Science, Nature, and Proceeding of the National Academy of Science (PNAS) will always need privatized funding to complete the broad publication tasks. Another Option I. "A better approach to academic publishing is to cut out the whole notion of publishing. We don’t really need journals as traditionally conceived. The primary role of traditional journals is to provide peer review and for that you don’t need a physical journal—you just need an editorial board and an editorial process," says Gershman. J. As higher education is redefined to meet the needs and affordability required of the 21st century certainly the most basic functions of sharing academic research need to be retooled. There is no reason an academic publisher should have such a significantly different economic picture from standard publishers. The stark contrast is troubling as it tells just how far from reality our higher education system has traversed. Correspondingly, there is no reason universities should pay $3.5 million to have access to peer-reviewed data. This academic conversation is society’s conversation—and it is time that the digital revolution level one last playing field: because we, the people, deserve access. The profit rates of academic publishers and standard publishers shouldn’t be distinctly different.
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