中远公司于2007年1月1日以1035万元(含支付的相关费用5万元)购入B公司股票400万股,每股面值1元,占B公司实际发行在外股数的30%。甲公司在B公司董事会中派有1名成员,参与B公司的财务和生产经营决策。 2007年1月1日B公司可辨认净资产公允价值为3000万元。取得投资时B公司的固定资产公允价值为200万元,账面价值为300万元,固定资产的预计使用年限为10年,净残值为零,按照直线法计提折旧。2007年1月1日B公司的无形资产公允价值为50万元,账面价值为100万元,无形资产的预计使用年限为10年,净残值为零,按照直线法摊销。 2007年6月5日,B公司出售商品M一批给中远公司,商品成本为400万元,售价为 600万元,中远公司购入的商品作为存货。至2007年末,中远公司已将从B公司购入商品的40%出售给外部独立的第三方。 2007年6月30日,中远公司将其成本为1000万元的产品N以800万元的价格出售给 B公司,B公司将其作为管理用固定资产使用。该固定资产的使用寿命为10年,净残值为0,按照直线法计提折旧。经核实,中远公司生产的该产品由于有替代产品上市,出售时已经减值120万元。 2007年B公司实现净利润200万元,提取盈余公积20万元,假定不考虑所得税的影响。 2008年B公司发生亏损4000万元,2008年B公司增加资本公积100万元。假定中远公司账上有应收B公司长期应收款60万元且B公司无任何清收计划。2008年末中远公司从 B公司购入的剩余商品仍未实现对外销售,假定不考虑所得税的影响。 2009年B公司在调整了经营方向后,扭亏为盈,当年实现净利润520万元。假定不考虑所得税和其他事项。 要求:根据上述资料,不考虑其他因素,回答下列第1至5题。 2007年1月1日,中远公司对B公司长期股权投资的入账价值是( )万元。
A. 1030
B. 1035
C. 900
D. 935
Was the man we know as Shakespeare really the author of the Shakespearean Works his comedies and his tragedies Did he really write the (67) , or was he just a man that got confused There is not even a correct (68) of this man’s name. Shakspere, Shakespeare, and Shaxpere are (69) of variations. Shakespeare was both fact and fiction. He was nobody’s concern (70) nearly two hundred years after he perished, and there is still no definite conclusion (71) this mystery. There is another man that can be (72) to the works of Shakespeare. His name is Edward DeVere, the 17th Earl of Oxford. The man known as Shakespeare does not (73) perfectly into the necessary criteria to (74) the author of these works. Thomas Looney established a series of criteria that had to be fulfilled (75) be a possible candidate for the authorship of the Shakespearean works. To have all the knowledge that is (76) in the works, the author must have accomplished many things, e.g. a superior education. However, from what we know of Shakespeare, this was not a (77) We do not even know (78) Shakespeare has ever written anything. (79) do we know that he was paid for writing. The man Shakespeare does not even make a (80) that he is the author. It’s not how (81) we know about Shakespeare that (82) confusion and difficulty now; (83) it’s the things that we do know. We know Shakespeare’s father, a glover, could not write. When he (84) documents, he simply made an X. This is (85) it is believed that Shakespeare could not write as well, because his education probably was passed (86) from his father.
A. Nor
B. Only
C. Not
D. Few
Many successful business executives do not follow the standard method for problem solving in business. Typically, business schools teach their students to first clarify goals, assess the problem, formulate options and estimate the chances of success before making a decision. Conversely, many real world business decisions are made based on what some senior executives call intuition (直觉). They use hunches (预感) and educated guesses to manage large global companies where different departments, networks of information, and complex chains of command force today’s manager to integrate action into the process of analysis. Historically, business writers have recognized that some managers rely heavily on intuition. For the most part, however, business writers and the faculty at business schools often display a poor grasp of what intuition is and how it is used. Instead, they see it as the opposite of rationality. More recent research, however, demonstrates that executive intuition is not ’that case. Rather, executives use intuition in a number of ways. First, they intuitively sense when a problem exists. They then rely on intuition to implement well-learned responses quickly. This type of decision-making process is based on years of practice, hand-on experience, and a finely practised sense of when to make a quick decision and when to wait for more information. Intuition also allows executives to make decisions based on the "big picture": a complete integrate understanding of how decisions will affect all facets of the business enterprise. In this way, some managers use intuition as a kind of "gut check" on the results of more rational analysis. Finally, in today’s fast-paced business world, intuition allows managers to make decisions quickly and effectively without relying on costly and time-consuming in-depth analyses. One of the implications of this style of management is that thinking cannot be separated from acting. "I often know what the answer is even before I see the analysis,’ says one sales manager, "sometimes in business you need to cat first and explain your actions later." Given the uncertainty of many of the management issues that they face, senior managers often take a course of action simply to learn more about an issue. Action actually helps them develop a more complete understanding of the issue. With more and more companies relying on their executives to see the "big picture" and think outside the box, traditional decision-making strategies may be one of the casualties (牺牲品) of globalization. The author thinks that writers on management for a long time regard intuition as______.
A. something that most managers rely heavily on
B. the most important factor in decision making
C. an irrational way of thinking to solve problems
D. a result of poor grasp of management skills