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非同一控制下的企业合并中,因资产、负债的入账价值与其计税基础不同产生的递延所得税资产或递延所得税负债,其确认结果将影响购买日的所得税费用。( )

A. 对
B. 错

对于比较财务报表可比期间以前的会计政策变更的累积影响数,应调整比较财务报表最早期间的期初留存收益,财务报表其他相关项目的金额也应一并调整。( )

A. 对
B. 错

The Development of Television Technology Radio and television were major agents of social change in the 20th century. Radio was once the center for family entertainment and news. Television enhanced this revolution by adding sight to sound. Both opened the windows to other lives, to remote areas of the world, and to history in the making. News coverage changed from early and late editions of newspapers to broadcast coverage from the scene. Play-by-play sports broadcasts and live concerts enhanced entertainment coverage. For many, the only cultural performances or sports events they would ever hear or see would emanate from the speakers or the screens in their living rooms. Each has engaged millions of people in the major historical events that have shaped the world. If people could look at the sky and see how it is organized into frequency bands used for different purposes, they would be amazed. Radio waves crisscross the atmosphere at the speed of light, relaying incredible amounts of information---navigational data, radio signals, television pictures--using devices for transmission and reception designed, built, and refined by a century of engineers. Key figures in the late 1800s included Nikola Tesla, who developed the Tesla coil, and James Clerk Maxwell and Heinrich Hertz, who proved mathematically the possibility of transmitting electromagnetic signals between widely separated points. It was Guglielmo Marconi who was most responsible for taking the theories of radio waves out of the laboratory and applying them to practical devices. His "wireless" telegraph demonstrated its great potential for worldwide communication in 1901 by sending a signal--the letter "s"--in Morse code a distance of 2,000 miles across the Atlantic Ocean. Radio technology was just around the comer. Immediate engineering challenges addressed the means of transmitting and receiving coded messages, and developing a device that could convert a high frequency oscillating signal into an electric current capable of registering as sound. The first significant development was "the Edison effect", the discovery that the carbon filament in the electric light bulb could radiate a stream of electrons to a nearby test electrode if it had a positive charge. In 1904, Sir John Ambrose Fleming of Britain took this one step further by developing the diode which allowed electric current to be detected by a telephone receiver. Two years later, American Lee De Forest developed the triode, introducing a third electrode (the grid) between the filament and the plate. It could amplify a signal to make live voice broadcasting possible, and was quickly added to Marconi’s wireless telegraph to produce the radio. Radio development was hampered by restrictions placed on airwaves during World War I. Technical limitations were also a problem. Few people had receivers, and those that did had to wear headsets. Radio was seen by many as a hobby for telegraphy buffs. It would take a great deal of engineering before the radio would become the unifying symbol of family entertainment and the medium for news that was its destiny. In the mid-1920s, technical developments expanded transmission distances, radio stations were built across the country, and the performance and appearance of the radio were improved. With tuning circuits, capacitors, microphones, oscillators, and loudspeakers, the industry blossomed in just a decade. By the mid-1930s almost every American household had a radio. The advent of the transistor in the 1950s completely transformed its size, style, and portability. Both television and radar were logical spin-offs of the radio. Almost 50 years before television became a reality, its fundamental principles had been independently developed in Europe, Russia, and the United States. John Baird in England and Charles Jenkins in the United States worked independently to combine modulated light and a scanning wheel to reconstruct a scene in line-by-line sweeps. In 1925, Baird succeeded in transmitting a recognizable image. Philo T. Farnsworth, a 21-year-old inventor from Utah, patented a scanning cathode ray tube, and Vladimir Zworykin of RCA devised a superior television camera in 1930. Regularly scheduled broadcasts started shortly thereafter, and by the early 1940s there were 23 television stations in operation throughout the United States. Shortly after World War Ⅱ, televisions began to appear on the market. The first pictures were faded and flickering, but more than a million sets were sold before the end of the decade. An average set cost $500 at a time when the average salary was less than $3,000 a year. In 1950 engineers perfected the rectangular cathode-ray tube and prices dropped to $200 per set. Within 10 years 45 million units were sold. A study of how human vision works enabled engineers to develop television technology. Images are retained on the retina of a viewer’s eye for a fraction of a second after they strike it. By displaying images piece by piece at sufficient speed, the illusion of a complete picture can be created. By changing the image on the screen 25 to 30 times per second, movement can be realistically represented. Early scanning wheels slowly built a picture line by line. In contrast, each image on a modem color television screen is comprised of more than 100,000 picture elements (pixels), arranged in several hundred lines. The image displayed changes every few hundredths of a second. For a 15-minute newscast, the television must accurately process more than 1 billion units of information. Technical innovations that made this possible included a screen coated with millions of tiny dots of fluorescent compounds that emit light when struck by high-speed electrons. Today this technology is in transition again, moving away from conventional television waves and on to discrete digital signals carried by fiber optics. This holds the potential for making television interactive--allowing a viewer to play a game or order action replays. Cathode ray tubes with power-hungry electron guns are giving way to liquid crystal display (LCD) panels. Movie-style wide screens and flat screens are readily available. Digital signals enable High Definition Television (HDTV) to have almost double the usual number of pixels, giving a much sharper picture. The advent of cable television and advances in fiber-optic technology will also help lift the present bandwidth restrictions and increase image quality. In 1950, the price of televisions reduced to $200 per set after ______.

A. the rectangular cathode-ray tube was improved
B. television stations were put in operation
C. superior television cameras were invented
D. televisions began to be sold on the market

Is the United States Addicted to Gasoline Used in everything from lipstick and lubricants to motor oil and medications, oil is one product the world just can’t seem to get enough of. The United States especially, which consumes roughly 21 million barrels of the stuff a day, has quite an attachment to this ubiquitous(普遍存在的) product. And while oil can be refined into a variety of products, Americans seem to prefer theirs in the form of gasoline. In fact, the United States consumes more gasoline than South America, Europe, Africa and Asia combined. So what’s with the United States and its gasoholic tendencies Is the country truly addicted to gasoline, and if so, what factors led it to get hooked While the United States obviously has quite a fixation with the amber liquid, its fondness for gasoline probably doesn’t fit the official criteria for an addiction. Rather, the affinity is more like a bad habit spurred on by a number of government policies put into place over the years. Combine a relatively wealthy nation with low fuel taxes, low fuel efficiency requirements and a poor public transportation system, and you have the perfect climate for a gasoline obsession. As opposed to other countries like Denmark, where high purchase taxes on cars can deter driving, the United States has few roadblocks to impede their gas-guzzling ways. Quite the opposite, in fact--with a vast road system crisscrossing the country and relatively cheap fill-up stations every few miles, what are American citizens to do Why, drive of course! And drive they do, as there are more than 244 million vehicles roaming U.S. highways--755 cars for every 1,000 people. Lots of cars don’t automatically equal high gasoline consumption though. Consider Portugal, which has 773 cars for every 1,000 people, yet consumed less than 45,000 barrels of gasoline a day in 2004. True, the United States is much larger than Portugal, but that’s not the only reason its gasoline consumption far outpaces every other nation. Despite the fact that Americans now own fewer vehicles than they used to, the vehicles they do own travel farther and require more gasoline than those of any other industrialized nation. Appetite for Gasoline While the unprecedented price of $4 per gallon of gasoline may have come as a shock to Americans during the summer of 2008, citizens in other countries have been paying at least that much for years. Across Europe, high fuel taxes equate to gasoline prices regularly in the range of $8 per gallon. In the United States, where the average gas tax in July 2008 was $0.49 per gallon, lower prices have encouraged a range of habits that have simply exacerbated (使加剧) gasoline consumption. While Europeans were gravitating toward smaller, more efficient cars to save money at the pump, their American counterparts were ogling gargantuan SUVs. Stemming from consumer demand as well as government requirements to reduce carbon dioxide emissions and make cars more efficient, the average vehicle in Europe gets more than 32 miles per gallon. In the United States, though, a similar-size car doesn’t even manage 22 mpg (35 kpg). Why the discrepancy Perhaps because fuel efficiency standards in the United States were largely ignored from 1985 to 2005. If those standards had instead been raised as little as 0.4 miles per year, the United States could possibly have saved about 3.3 million barrels of oil a day. The demand for fuel efficiency in Europe also creates a better market for diesel cars, further lessening the area’s reliance on gas. Only 4 percent of the cars in the United States run on diesel; in Europe the percentage is 10 times higher. Again, Americans can lay some of the blame for that on their government, which discourages the more fuel-efficient diesel cars by taxing this fuel more heavily. The United States’ appetite for gasoline can’t solely be attributed to the large number of inefficient cars on the road. As you learned on the previous page, those cars drive an awful lot of miles--an awful lot being 7 billion miles every day. Part of that long commute can be traced to personal choice--with access to historically low gas prices, Americans saw no need to live near the city center to save energy like people in some other countries do. Instead, they packed up and headed out to the suburbs. The other side of that coin is the government’s inability to fund public transportation projects adequately. Whereas new highway construction receives an ample 80 percent of federal funding, new public transportation projects receive just 50 percent. In 2009, the proposed U.S. budget would cut $202 million from transit spending and transfer $3.2 billion from funds dedicated to transit. These cuts come despite an estimate from the Treasury Department that the Highway Trust Fund and the Mass Transit Account will both face massive deficits in 2009 and 2010 respectively. Meanwhile, the governments of other nations throughout Europe and Japan and China have avidly supported transportation alternatives like high-speed rail. Better public transportation options combined with more compact cities equals less gasoline consumption. In Paris, people complete almost half of their trips without cars; in the United States, that number is closer to 20 percent. Kick the Gasoline Habit Americans have made several attempts to kick the gasoline habit cold turkey, but every time, their thirst for fuel wins out. The country’s gasoline consumption abated during recessions in 1975, 1980 and 1990, only to resume an aggressive climb once the economy improved. However, many experts now believe the most recent decline in consumption--the largest sustained drop in 16 years--could be here to stay. Due to record high gasoline prices in the summer of 2008, Americans made big changes to cut back their fuel consumption. They drove 9.6 billion miles less in May than compared with the year before, and their gasoline consumption in July 2008 was 3.6 percent lower than last year’s level. If high gasoline prices were the only player in this game, those gains would probably follow the trend of past successes and simply rebound. This time, though, the high gas prices were compounded by a weak housing market and an even weaker economy, where prices for all consumer goods were up 4.3 percent from a year before--a 16-year high. According to the Energy Information Administration, every 1 percent decrease in personal income leads to a 0.5 percent reduction in gasoline consumption. The double whammy (致命打击) of high gas prices and a weak consumer market seems to have forced Americans to do more than just scale back their driving. Americans appear to have made changes that will have a lasting impact even if fuel prices drop back down. They’ve started buying smaller, more fuel-efficient cars, and they’ve traded their houses out in the suburbs for homes more convenient to where they work. The government has even gotten on board to some degree by enforcing more rigorous fuel-efficiency standards and offering subsidies on some hybrid vehicles. In January 2008, sales of large cars were down 26.5 percent from last year, while small-car and crossover vehicle sales were up 6.5 percent and 15.1 percent, respectively. Although most Americans would probably agree that coping with high gas prices hasn’t been pleasant, perhaps it has at least given the atmosphere somewhat of a reprieve. U.S. transportation accounts for an entire third of its CO2 emissions and produces more of these emissions than any other nation. While regular smog alerts and threats of global warming fail to generate much action, $4 per gallon at the pumps seems to do the trick. If the rest of the world has learned anything from watching the United States cope with its ballooning gas prices, it’s that to get its stubborn citizens to change, one may have to resort to the old adage of "no pains, no gains.\ Among a variety of products made from petroleum, which is Americans’ favorite

A. Medication.
B. Lipstick.
C. Lubricant.
D. Gasolin

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