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问题 单项选择题

2010年1月1日，A公司以现金3，000万元取得B公司20%股权并具有重大影响，按权益法进行核算。当日，B公司可辨认净资产公允价值为14，000万元。2013年1月1日，A公司另支付现金8000万元取得B公司40%股权，并取得对B公司的控制权。购买日，A公司原持有的对B公司20%股权的公允价值为4，000万元，账面价值为3，500万元（其中，与B公司权益法核算相关的累积净损益为100万元、累积其他综合收益为200万元、其他权益变动200万元）；B公司可辨认净资产公允价值为1.8亿元（不考虑所得税等影响）。A公司在编制合并财务报表时，应确认商誉（）万元。

A.1，200

B.1，100

C.1，000

D.800

答案

参考答案：A

判断题

不具备民事主体资格的科研组织订立的技术合同，未经法人或其他组织授权或认可，但法人或其他组织因该合同受益的，法人或其他组织应承担责任。 ( )
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单项选择题

Throughout the 19th century and into the 20th, citizens of the United States maintained a bias against big cities. Most lived on farms and in small towns and believed cities to be centres of (1) , crime, poverty and moral (2) Their distrust was caused, (3) , by a national ideology that (4) farming the greatest occupation and rural living (5) to urban living. This attitude (6) even as the number of urban dwellers increased and cities became an essential (7) of the national landscape. Gradually, economic reality overcame ideology. Thousands (8) the precarious (不稳定的) life on the farm for more secure and better paying jobs in the city. But when these people (9) from the countryside, they carried their fears and suspicions with them. These new urbanities, already convinced that cities were (10) with great problems, eagerly (11) the progressive reforms that promised to bring order out of the (12) of the city.

One of many reforms came (13) the area of public utilities. Water and sewerage systems were usually operated by (14) governments, but the gas and electric networks were privately owned. Reformers feared that the privately owned utility companies would (15) exorbitant (过渡的) rates for these essential services and (16) them only to people who could afford them. Some city and state governments responded by (17) the utility companies, but a number of cities began to supply these services themselves. (18) of these reforms argued that public ownership and regulation would (19) widespread access to these utilities and guarantee a (20) price.

（16）（）

A.distribute

B.deliver

C.transfer

D.transport
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