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一只白炽灯标有“220V，100W”的字样，（1）它在正常发光时的电阻多大？（2）当实际电压为55V时，灯泡的实际功率怎样？

答案

（1）灯上标有“220V 100W”字样，表示灯泡的额定电压U额=220V，额定功率P额=100W，

∵P=

U2
R
，

灯泡正常发光时的实际功率等于其额定功率，为100W；

∴这只灯泡正常发光时的电阻：

R=

U2
P
=
2202
100
Ω=484Ω；

根据上式可知，电压的平方与电功率成正比，因此当电压为55V时，

即为电压变为原来的

1
4
，则电功率变为原来的
1
16
，

则灯泡的实际功率为P=

484
16
W=30.25W

答：（1）它在正常发光时的电阻为484Ω；

（2）当实际电压为55V时，灯泡的实际功率为30.25W．

问答题

甲公司向乙公司投资6000万元，占乙公司20%的股权。
(1) 2006年度，甲公司从乙公司分回货币资金100万元。
(2) 2006年度，甲公司从乙公司分配取得一台机器设备，该设备的公允价值为300万元。
(3) 2006年度，乙公司为甲公司支付了150万元的费用，该笔费用与乙公司的生产经营无关。
(4) 2006年度，乙公司以盈余公积和未分配利润转增资本1500万元。
已知：甲公司适用的企业所得税税率为33%，乙公司适用的企业所得税税率为15%。
要求：根据企业所得税法律制度的规定，分别回答下列问题：
(1) 2006年度甲公司的投资收益合计是多少并说明理由。
(2) 对于从乙公司取得的投资所得，2006年度甲公司应补缴企业所得税多少万元
(3) 乙公司向甲公司分配机器设备时，乙公司在所得税上应如何处理
(4) 如果甲公司从乙公司分配取得的股票，应如何确认投资所得
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1.Passage 1
It is a pleasure to be here today to commemorate the first Earth Day with you by looking through this "Window on the American Environment". While I have not yet viewed the television series, from the accompanying book I can see that it is a very ambitious effort. The producers have interviewed a large number of environmental leaders in the United States, from early founders back in the 1970s through those involved in the contemporary movement. //
I am sure you will hear many different opinions, because the diversity of the American environmental movement is part of its strength. The ability of individuals and non-governmental organizations to express their opinions and make their voices heard in the press and in the electoral process is the root of the movement and why it flourishes today. I vividly remember going outdoors with my elementary school class on Earth Day 1970 to examine our environment by looking at what grew in the pond behind our school. The motto of that first Earth Day was "think globally, act locally", and our young teacher wanted us to better understand what was right around us. //
Nowadays teachers have access to all sorts of wonderful educational materials to help students study the environment and learn about concepts like biodiversity, climate change and protection of the ozone layer that were still foreign to us in 1970. But we knew then about toxic chemicals, deforestation, water pollution—the subject of our pond study—and land use issues, and we were learning to understand how much of an impact these could make on our futures. //
Earth Day 1970 was a novel idea proposed by individuals—not a government—that grew on its own, so that in that very first year, over 20 million Americans participated. We said, "think globally", but Americans were not yet thinking as much beyond their borders as we do today. Equally it would have been unimaginable in 1970 that China would air a 22-part television series on the United States. It would be another two years before the images of President Nixon’s famous trip to China would be broadcast on our television screens in the United States and we started to have the opportunity to learn about each other. //
Today the United States and China have a great deal to celebrate together for Earth Day. We are working together in areas from water conservation to the protection of endangered species to the development of new, cleaner sources of energy. We have an active program to work with Beijing to support its goal of a Green Olympics in 2008. Together we are researching climate change and exploring the possibilities for using hydrogen and fusion as energy sources. The United States government, through agencies like the Environmental Protection Agency, the Department of Energy, the Fish and Wildlife Service, the National Parks Service and dozens more has an active program of cooperation with its Chinese counterparts. //
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