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B Today there are policemen everywhere，but in l700，London had no policemen at all．A few old men used to protect the city streets at night and they were not paid． About 300 years a90，London was starting to get bigger and more and more people began to live there．The city was very dirty and many people were poor．There were so many thieves who stole money in the streets that people stayed in their homes as much as possible． In l750，Henry Fielding started to pay a group of people to stop thieves．They were like police men and were called“Bow Street Runners”because they worked near Bow Street． Fifty years later，there were l20“Bow Street Runners”，but London had become very big and needed more policemen．So in l 829，the first Metropolitan(or London)Police Force was started with 3,000 0fficers．Most of the men worked on foot，but a few rode horses．Until l920 all the police in London were men． Today，London police are quite well paid and for the few police officers who still tide horses，the pay is even better than for the others． In l700．the men who protected the streets were paid （） ．
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D Korean culture(韩国文化)is really exciting right nOW．The Korean Wave is sweeping Asian countries including China。Young people are going crazy(疯狂的)about Korean TV plays，Korean pop songs，taekwondo and the Korean language． The Korean Wave started a few years ago with the TV series Winter Sonata．This love story is still popular．People，especially girls，hke the beautiful story and good—looking actors(演员)like Bae Yong Jun． In the music world Korean girls are making themselves heard in China．You can often find big Korean names l／ke Baby"Cox,S．E．S and Finkle at the top of the Chinese music charts(排行榜)． The Korean Wave has also make young people want to try the clothes and hairstyles of pop stars，too．Not only that．Now some girls in China are having plastic surgery(整容)to change the way they look．People say some beautiful Korean stars have had plastic surgery．These stars don’t make plastic surgery look shameful(丢面子的) . Are all the faces of beautiful Korean girls not realFind out for yourself when you next visit South Korea． The underlined sentence in the fourth paragraph means （）．
Once a man and his wife worked for a businessman．There was a big box in the businessman’Sliving room．The businessman pointed at the box and said，“There’s only one thing you l6 do．Don’t open the box．”Mter saying this，he l7 the living room． The woman said to her husband，“There l 8 be something expensive in the box．Let’s 19 it，shall we’’Her husband said no to her． The woman didn’t give up her 20 ．One day，she decided to find out what was 21 it．Her husband didn’t stop her．She opened the box and looked 22 She found nothing in the box and tried hard to close it， 23 she failed． That evening the businessman came home and found the box was 24 ．He was very angry and asked the woman and her husband to leave his home． “But there was nothing in the box，”the woman said．“We haven’t taken anything 25 "The businessman shouted at them：“The box is not important．I cannot believe you．1’hat’s important．” （16）处填入（）
材料： 2012年11月6日晚，贵州小伙王冬骑电瓶车将六旬大爷老人李光全撞倒。当时，没有路灯、没有监控、没有行人。被撞老人说：“我没事，你走你的。”王冬发现老人后脑勺在流血，觉得不放心，就拨打了120，并陪李光全一起去了崇州市中医院。 做完CT，李光全又说：“我没啥事，你把医药费交了就走你的嘛。”王冬想等老人做完检查，没事一起走。半小时后，检查结果出来了，李光全颅内有出血。王冬把他今年的全部存款3000多元交给了医院，李光全则住进了重症监护室。 第二天李光全的儿子李云昌和女儿李素珍赶到了医院，中午李光全就已深度昏迷。 9日，李光全伤势进一步恶化，做了开颅手术。王冬妻子带着7个月大的小儿子从贵州来了崇州，带来了老家的1万多元，全部交给了医院。 现在两家人已一起照顾李光全，一起租房，一起进出医院，王冬妻子负责做饭，王冬则管李云昌叫“哥哥”。 王冬的故事随即被传播开来，他也因此得名贵州“仁义哥”。 ICU病房的费用每天高达8000多元。为此，他和李光全的子女几乎借光了所有亲友。不过由于好心人的帮助，李光全现在已收到21万元捐款。王冬特意买了一个本子，在首页写下“好心人”，记下每位捐款人的电话和姓名。他说以后有机会，他一定会回报这些好心人。 11月28日下午，李光全通过治疗，已脱离生命危险，生命体征正在恢复，随时有可能苏醒。王冬每天下午都要到病房探望李光全，呼唤几句，跟老人说说话，期盼他能早点醒来。 “你是我们贵州人的榜样，我们都支持你！”采访间隙，贵州习酒公司四川办事处也为王冬送来了5000元捐款。王冬勇于承担责任的精神，为贵州人民争了光，同时他的精神，也是整个贵州好男儿的缩影。 对于现在的20多万善款，王冬和李光全老人家属商量后决定，如果老人能够好起来，医药费在10万元以下，他们自行承担，捐款一一退还。如果超过了10万元，才会动用捐款，有剩余的话将转捐出去，帮助那些更需要帮助的人，让爱能延续下去。 王冬说，从撞倒李光全那晚开始，他从来没有想过要走，“人走得了，但是良心不会说谎。如果真的走了，可能少了现在这些麻烦，但是一辈子都无法心安。 问题： 阅读上述材料后，你对材料中反映的社会现象怎么看？
为提高闲置资金的使用率，甲公司20×8年度进行了以下投资：（1）1月1日，购入乙公司于当日归行且可上市交易的债券100万张，支付价款9 500万元，另支付手续费90.12万元。该债券期限为5年，每张面值为100元，票面年利率为6%，于每年12月31日支付当年度利息。甲公司有充裕的现金，管理层拟持有该债券至到期。12月31日，甲公司收到20×8年度利息600万元。根据乙公司公开披露的信息，甲公司估计所持有乙公司债券的本金能够收回，未来年度每年能够自乙公司取得利息收入400万元。当日市场年利率为5%。（2）4月10日是，购买丙公司首次发行的股票100万股，共支付价款800万元。甲公司取得丙公司股票后，对丙公司不具有控制，共同控制或重大影响，丙公司股票的限售期为1年，甲公司取得丙公司股标时没有将其直接指定为以公允价值计量且变动计入当期损益的金融资产，也没有随时出售丙公司股票的计划。12月31日，丙公司股票公允价值为每股12元。（3）5月15日是，从二级市场丁公司股票200万股，共支付价款920万元，取得丁公司股票时，丁公司已宣告发放现金股利，每10股派发现金股利0.6元。甲公司取得丁公司股票后，对丁公司不具有控制，共同控制或重大影响。甲公司管理层拟随时出售丁公司股票。12月31日，丁公司股票公允价值为每股4.2元。相关年金现金系数如下：（P/A，5%，5）＝4.3295；（P/A，6%，5）＝4.2124；（P/A，7%，5）＝4.1002；（P/A，5%，4）＝3.5460；（P/A，6%，4）＝3.4651；（P/A，7%，4）＝3.3875.相关复利现值系数如下：（P/S，5%，5）＝0.7835；（P/S，6%，5）＝0.7473；（P/S，7%，5）＝0.7130；（P/S，5%，4）＝0.8227；（P/S，6%，4）＝0.7921；（P/S，7%，4）＝0.7629.要求：（1）判断甲公司取得乙公司债券时应划分的金融资产类别，说明理由，并编制甲公司取得乙公司债券时的会计分录。（2）计算甲公司20×8年度因持有乙公司债券应确认的收益，并编制相关会计分录。（3）判断甲公司持有乙公司债券20×8年12月31日是否应当计提减值准备，并说明理由。如庆计提减值准备，计算减值准备金额并编制相关会计分录。（4）判断甲公司取得丙公司股票时应划分的金融资产类别，说明理由，并编制甲公司20×8年12月31日确认所持有丙公司股票公允价值变动的会计分录。（5）判断甲公司取得丁公司股票时应划分的金融资产类别，说明理由，并计算甲公司20×8年度因持有丁公司股票确认的损益。
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