甲公司于2008年1月1日以货币资金从证券市场上购入乙公司发行在外股份的 25%，实际支付价款500万元，另支付相关税费25万元，同日，乙公司可辨认净资产的公允价值为2400万元。甲公司取得的长期股权投资，调整后投资成本应为( )万元。
A．500
B．525
C．600
D．2400
参考答案：C
解析： 长期股权投资的初始投资成本=500+25=525(万元)；享有的被投资方可辨认净资产的份额=2400×25%= 600(万元)；初始投资成本小于享有的被投资方可辨认净资产的份额的差额应该调整增加长期股权投资的成本，调整后的金额为600万元。
The requirements for high school graduation have just changed in my community.As a result，all students must ____sixty hours of service learning，____ they will not receive a degree.Service learning is a kind of learning that helps the community.__ __ of service learning include cleaning up a polluted river，working in a soup kitchen，or instructing a student.__ __ a service experience，students must keep a journal(日志) every day and then write a ____ about what they have learned. Supporters claim that there are many ____ of service learning. Perhaps most importantly，students are forced to think ____ their own interests and become ____ of the needs of others.Students are also able to learn real－life skills that ____ responsibility，problem－solving，and working as part of a team.____，students can explore possible careers ____ service learning.For example，if a student wonders what teaching is like，he or she can choose to work in a school classroom a few afternoons each month. ____ there are many benefits，opponents(反对者)____ problems. First，they ____ that the main reason students go to school is to learn core subjects and skills.Because service learning is time－consuming，students spend ___ time studying the core subjects.Second，they believe that forcing students to work without ____ goes against the law.By requiring service，the school takes away a student's freedom to choose. In my view，service learning is a great way to ____ to the community，learn new skills，and explore different careers.____，I don't believe you should force people to help others—the ____ to help must come from the heart.I think the best ____ is one that gives students choices： a student should be able to choose sixty hours of independent study or sixty hours of service.Choice encourages both freedom and responsibility，and as young adults，we must learn to handle both wisely.
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