问题
判断题
权益法下，长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的差额，应计入资本公积。（）
答案
参考答案：错
解析：该差额应计入营业外收入。
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权益法下，长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的差额，应计入资本公积。（）
参考答案：错
解析：该差额应计入营业外收入。
| Questions 65-71 are based on the following passage. Questions of education are frequently discussed as if they bore no relation to the social system in which and for which the education is carried on. This is one of the commonest reasons for the unsatisfactoriness of the answers. It is only within a particular social system that a system of education has any meaning. If education today seems to deteriorate, if it seems to become more and more chaotic and meaningless, it is primarily because we have no settled and satisfactory arrangement of society, and because we have both vague and diverse opinions about the kind of society we want. Education is a subject which cannot be discussed in a void: our questions raise other questions, social, economic, financial, political. And the bearings are on more ultimate problems even than these: to know what we want in education we must know what we want in general, we must derive our theory of education from our philosophy of life. The problem turns out to be a religious problem. One might almost speak of a "crisis" of education. There are particular problems for each country, for each civilization, just as there are particular problems for each parent; but there is also a general problem for the whole of the civilized world, and for the uncivilized so far as it is being taught by its civilized superiors; a problem which may be as acute in Japan, in China or in India as in Britain or Europe or America. The progress (I do not mean extension) of education for several centuries has been from one aspect a drift, from another aspect a push; for it has tended to be dominated by the idea of "getting on". The individual wants more education, not as an aid to acquisition of wisdom but in order to get on; the nation wants more in order to get the better of other nations, the class wants to get the better of other classes, or at least to hold its own against them. Education is associated therefore with technical efficiency on the one hand, and with rising in society on the other. Education becomes something to which everybody has a "right", even irrespective of his capacity; and when everyone gets it—by that time, of course, in a diluted and adulterated form—then we naturally discover that education is no longer an infallible means of getting on, and people turn to another fallacy: that of "education for leisure" —without having revised their notions of "leisure". As soon as this precious motive of snobbery evaporates, the zest has gone out of education; for it is not going to mean more money, or more power over others, or a better social position, or at least a steady and respectable job, few people are going to take the trouble to acquire education. For deteriorate it as you may, education is still going to demand a good deal of drudgery. And the majority of people are incapable of enjoying leisure—that is, unemployment plus an income and a status responsibility—in any but pretty simple form—such as balls propelled by hand, by foot, and by engines or tools of various types; in playing cards; or in watching dogs, horses or other men engage in feats of speed and skill. |
The author suggests that the discussion of the problem of education, if one wishes it to be fruitful, must ______.
A．not deviate from social evils that play a role in education
B．combine the issues of education with the issues of social problems
C．consider the purpose of educating the citizens
D．consider the whole of the social system which education serves