问题 问答题

断续渐进主义

答案

参考答案:既然在每一次社会问题的解决及决策基础上都已存在着一种社会共识,那么决策只能就情况改变所产生的边际差距,在有限的可行方案、后果的考虑中重新审视资料,以片断的、连续的、修补的调适目标作决定,林德布洛姆称之为断续渐进主义。

问答题

甲公司和乙公司20×8年度和20×9年度发生的有关交易或事项如下:
(1) 20×8年甲公司销售收入为1000万元。甲公司的产品质量保证条款规定:产品售出后一年内,如发生正常质量问题,甲公司将免费负责修理。根据以往的经验,如果出现较小的质量问题,则须发生的修理费为销售收入的1%;而如果出现较大的质量问题,则须发生的修理费为销售收入的2%。据预测,本年度已售产品中,估计有80%不会发生质量问题,有15%将发生较小质量问题,有5%将发生较大质量问题。
(2) 20×8年1月,甲公司需购置一台环保生产设备,预计价款为1000万元,因资金不足,按相关规定向有关部门提出补助360万元的申请。20×8年2月15日,政府批准了甲公司的申请并拨付甲公司360万元财政拨款(同日到账)。20×8年3月31日,甲公司购入环保设备,实际成本为1200万元,使用寿命5年,采用直线法计提折旧,无残值,该设备无需安装,购入当天达到预定可使用状态。
(3) 甲公司于20×8年1月1日以无形资产、库存商品和可供出售金融资产作为合并对价,支付给乙公司的原股东,以换取乙公司80%的股权,当日办理完成了乙公司的股东变更登记手续。该项交易的相关资料如下:
①甲公司的无形资产原值为5600万元,累计摊销为600万元,公允价值为6000万元;库存商品成本为800万元,公允价值为1000万元,增值税税率为17%;可供出售金融资产账面成本为2000万元(其中成本为2100万元,公允价值变动贷方余额为100万元),公允价值为1800万元。甲公司另为企业合并支付审计费、法律服务费等直接相关税费30万元。
②甲公司在20×8年1月1日备查簿中记录的乙公司可辨认资产、负债的公允价值与账面价值的资料:
20×8年1月1日,乙公司可辨认净资产的账面价值为10000万元,可辨认资产、负债的公允价值与账面价值仅存在一项差异:用于行政管理的无形资产公允价值700万元,账面价值600万元,按直线法摊销,剩余摊销期为10年。
(4) 20×8年12月31日,甲公司对乙公司的商誉进行减值测试。在进行商誉减值测试时,甲公司将乙公司的所有资产认定为一个资产组,而且判断该资产组的所有可辨认资产不存在减值迹象。甲公司估计乙公司资产组的可收回金额为11000万元。
(5) 因甲公司无法支付丙公司货款3000万元,于20×9年6月28日与丙公司达成债务重组协议。协议约定,双方同意以甲公司持有乙公司的20%股权按照公允价值作价2800万元,用以抵偿其欠付丙公司货款3000万元。丙公司未对上述应收账款计提坏账准备。
(6) 其他资料如下:
①甲公司与乙公司、丙公司不存在任何关联方关系。甲公司取得乙公司股权前,未持有乙公司股权。
②乙公司20×8年1月1日到12月31日期间实现净利润500万元。20×9年1月至6月30日期间实现净利润260万元。除实现的净利润外,乙公司未发生其他影响所有者权益变动的事项。
③不考虑其他因素。

判断甲公司取得的财政拨款属于与资产相关的政府补助还是与收益相关的政府补助,并说明判断依据;计算该项政府补助对甲公司20×8年度损益的影响。

单项选择题

Historians have only recently begun to note the increase in demand for luxury goods and services that took place in eighteenth-century England. MeKendrick has explored the Wedgewood Firm’s remarkable success in marketing luxury pottery. Plumb has written about the proliferation of provincial theaters, musical festivals and children’ s toys and books. While the feat of this consumer revolution is hardly in doubt, three key questions remain : Who were the consumers What were their motives And what were the effects of the new demand for luxuries

An answer to the first of these has been difficult to obtain. Although it has been possible to infer from the goods and service actually produced what manufacturers and servicing trades thought their customers wanted, only a study of relevant personal documents written by actual consumers will provide a precise picture of who wanted what. We still need to know how large this consumer market was and how far down the social scale the consumer demand for luxury goods penetrated. With regard to this last question, we might note in passing that Thompson, while rightly restoring laboring people to the stage of eighteenth-century English history, has probably exaggerated the opposition of these people to the inroads of capitalist consumerism in general: for example, laboring people in eighteenth-century England readily shifted from home-brewed beer to standardized beer produced by huge, heavily capitalized urban breweries.

To answer the question of why consumers became so eager to buy, some historians have pointed to the ability of manufacturers to advertise in a relatively uncensored press. This, however, hardly seems a sufficient answer. MeKendriek favors a Viable model of conspicuous consumption stimulated by competition for status. The " middling sort" bought goods and services because they wanted to follow fashions set by the rich. Again, we may wonder whether this explanation is sufficient. Do not people enjoy buying things as a form of self-gratification If so, consumerism could be seen as a product of the rise of new concepts of individualism and materialism, but not necessarily of the frenzy for conspicuous competition.

Finally, what were the consequences of this consumer demand for luxuries MeKendriek claims that it goes a long way toward explaining the coming of the Industrial Revolution. But does it What, for example, does the production of high-quality potteries and toys have to do with the development of iron manufacture or textile mills I t is perfectly possiMe Go have the psychology and reality of consumer society without a heavy industrial sector.

That future exploration of these key questions is undoubtedly necessary should not, however, diminish the force of the conclusion of recent studies: the insatiable demand in the tenth-century England for frivolous as well as useful goods and services foreshadows our own world.

Which of the following is NOT a possilde motive for luxury consumption mentioned in the passage()

A. People enjoy buying things

B. Manufactures boast their products

C. Consumers need to satisfy themselves in certain ways

D. People liked learning from the rich’ s example