为什么小学语文课程应该重视写字教学？

甲公司是中方A公司与外商B公司共同出资组建的中外合资企业，于2001年1月1日设立，注册资本总额为2 000 000元，A公司和B公司的出资比例为6：4。A公司对甲公司有重大影响。1月1日，按投资合同规定，A公司以一座账面原价1 400 000元，已提折旧，400000元的厂房投资，双方确认的该厂房价值为1 200 000元，并已办妥产权划转等相关手续。
1月2日，B公司以100000美元投资，投资合同约定的汇率为1美元＝8.0人民币元。当日的市场汇率为1美元＝8.4人民币元。该外币已存入银行。2001年度，甲公司实现净利润 200 000元；董事会决定提取15%的盈余公积，并向投资者分配利润100 000元。
要求：
(1) 编制甲公司接受A公司投资的会计分录。
(2) 编制甲公司接受B公司投资的会计分录。
(3) 编制A公司确认投资收益相关的会计分录。

阅读理解。

     Twenty courses provided by 18 top Chinese universities went online on Wednesday, China's latest

attempt to spread teaching resources within the nation and promote (提升) Chinese culture globally.

     These courses cover 20 subjects or lectures given by speakers and professors from several universities, including Zhejiang University, Nankai University and Wuhan University. Most of the courses will focus on

traditional Chinese culture, according to the Ministry of Education. They are available through the

websites of NetEase and China Network Television, as well as icourse.edu.cn, for free.

     Some of the courses will be translated into English and promoted across the rest of the world,

according to NetEase Company, an international body promoting open content among the world's

universities.

     The company has set up a translation team and "will kick off the translation work when we finish the

negotiation (谈判) on intellectual rights with universities", said Zhu Xirui, a senior manager for NetEase

Company.

     "We want to promote Chinese culture to overseas netizens through the program," he said.

     Ding Xiuhong, another manager of NetEase Company, said they had invested (投资) more than 15

million yuan ($2.37 million) in the program.

     "Although we haven't made a profit from 'the program, it will at least help increase our website's page

views," Ding said.

     "I'd like to watch the Chinese elite (精英) classes, such as Chinese literature and poetry, as well as

economy," said Jeremy Scaramuzzi, a teacher at Tsinghua International School.

      He said he was also interested in Chinese classes on political science since that is the subject he

majored in in the United States.

1. Which of the following statements is true?

A. The courses mainly focus on university education.

B. Viewers will have to pay for watching the courses.

C. The program is intended to promote Chinese culture.

D. The program is of little value to Chinese students.

2.  According to the passage, people can get access to the courses from ____ websites.

A. 2.        

B. 3.          

C. 4.          

D. 5.

3. It can be inferred from the passage that _______.

A. the investors are making some profits    

B. the courses are given in Chinese at present

C. the program has gained great popularity  

D. the translation work is being carried out

4. The passage is most probably a(n) ______.

A. advertisement

B. lecture    

C. news report  

D. course introduction

洋务运动失败的标志是（）

A.甲午战争北洋舰队的覆没

B.“中外和好”政策的形成

C.《马关条约》的签订

D.戊戍 * *

个体生长关键期的正确描述是（）

A.在该时期细胞的生长方式是以增生增大为主

B.在该时期细胞生长主要表现为分化

C.若在此时期受到干扰，会造成器官或组织永久性的缺陷或功能障碍

D.若在此时期受到干扰，一般不会造成器官或组织永久性的缺陷或功能障碍

E.各组织器官的生长关键期是相同的

教育幼儿过马路要识别交通安全标志，过马路时（）。

A、红灯亮时通行

B、走人行横道

C、可横穿

D、黄灯亮时通行