制造商收购、兼并商业企业建立自己的分销渠道系统的战略属于（） A.前向一体化 B.后

A公司以一项无形资产换入B公司的一项长期股权投资和一批原材料。A公司该项无形资产的账面原价为900万元，已摊销140万元，公允价值为700万元。B公司的该项长期股权投资的账面价值为450万元，公允价值为510万元；原材料的账面价值为160万元，公允价值为200万元。A、B公司均为增值税一般纳税人，适用的增值税税率为17％。A公司另向B公司支付银行存款44万元。A公司为处置该项无形资产发生营业税10万元。A公司取得该项股权投资后，对被投资方具有重大影响。假定该项非货币性资产交换具有商业实质，不考虑其他因素，则A公司换入长期股权投资和原材料的入账价值分别为（）万元。

A．510和200

B．450和160

C．450和200

D．510和234

A new study done by the Higher Education Quality Council of Ontario （HEQCO） shows that it doesn't make much of a difference that parents reward their children with cash for their better marks.

Many parents have offered cash to their children in the hope that it would improve marks and possibly raise their children's interest in achieving higher marks．

The study, conducted by researchers from the University of Toronto （UT） and the Massachusetts Institute of Technology （MIT） to learn more about the potential for financial encouragement as motivation for improved marks, involved first and second year students receiving financial aid in 2008-2009 at the University of Toronto Scarborough．

The top students participating in the study who said they were "very concerned" about having enough money to complete their degrees were to receive $100 for getting a grade of 70 per cent for each one-semester course, plus $20 for every percentage point beyond that．It was imaginable that a student could earn as much as $700 for achieving 100 percent in a course．

Harvey Weingarten, president and CEO of HEQCO said, "In its efforts to help disadvantaged students by exploring the idea of paying them to attend school, the Toronto District School Board （TDSB） is asking the same question many other districts are asking about how to improve student participation and performance．Our study and others to date indicate that this practice has little effect if any in those situations where it has been tested．"

The authors of the study suggest that ineffective study habits may be a barrier to academic achievement and that the real problem may be more a lack of academic preparation than a lack of effort or motivation．They note that the availability of peer （同伴） advising does not appear to have helped greatly．They conclude that other potential avenues to improving performance, or other approaches of teaching, are needed at the high school and postsecondary levels．

小题1:If a student gets a grade of 85% in a course, he will get _____．

A．$100

B．$300

C．$400

D．$700小题2:The underlined words "this practice" in Paragraph 5 refer to _____．

A．improving student participation

B．seeking help from different districts

C．paying disadvantaged students to attend school

D．testing student performance in the same district小题3:The real problem with student participation and performance is most probably a lack of____．

A．academic preparation

B．effort or motivation

C．teaching methods

D．peer advising小题4:What is mainly discussed in the passage?

A．Many parents have offered cash to their children．

B．Many first and second year students receive financial aid．

C．Ineffective study habits lead to poor academic achievement．

D．Rewarding students with cash for good grades has little effect

会计职业道德不仅要求调整会计人员的外在行为，还要调整会计人员的内在精神世界。 ( )

具有球状珠光体的钢，淬火时很少出现过热、变形和开裂。

装有灯显装置的机车在调车状态下，应关闭（）电源，闭合灯显装置电源。

A.监控装置

B.机车信号

C.机车电台