Parents often believe that they have a good relationship with their teenagers (青少年). But last summer, Joanna and Henry noticed a change in their older son. Suddenly he seemed to be talking far more to his friends than to his parents. "The door to his room is always shut," Joanna noted.

Tina and Mark noticed similar changes in their 14-year-old daughter. "She used to cuddle up (蜷伏)with me on the sofa and talk," said Mark. "Now we joke that she does this only when she wants something. Sometimes she wants to be treated like a little girl and sometimes like a young lady. The problem is figuring out which time is which."

Before age 11, children like to tell their parents what's on their minds. "In fact, parents are first on the list," said Michael Riera, author of Uncommon Sense for Parents with Teenagers. "This completely changes during the teen years," Riera explained. "They talk to their friends first, then maybe their teachers, and their parents last."

Parents who know what's going on in their teenagers' lives are in the best position to help them. To break down the wall of silence, parents should create chances to understand what their children want to say, and try to find ways to talk and write to them. And they must give their children a mental break, for children also need freedom, though young. Another thing parents should remember is that to be a friend, not a manager, with their children is a better way to know them..

小题1:

"The door to his room is always shut" suggests that the son ____.

A．is always busy with his studies

B．doesn't want to be disturbed

C．keeps himself away from his parents

D．begins to dislike his parents小题2:

What troubles Tina and Mark most is that            .

A．their daughter isn't as lovely as before

B．they can't read their daughter's mind exactly

C．they don't know what to say to their daughter

D．their daughter talks with them only when she needs help小题3:

Which of the following best explains "the wall of silence" in the last paragraph?

A．Teenagers talk a lot with their friends.

B．Teenagers do not want to understand their parents.

C．Teenagers do not talk much with their parents.

D．Teenagers talk little about their own lives.小题4:

What can be learned from the passage?

A．Parents are unhappy with their growing children.

B．Parents have suitable ways to talk with their teenagers.

C．Parents should be patient with their silent teenagers.

D．Parents should try to understand their teenagers.

2008年至2010年新华股份公司(以下简称新华公司)发生下列与长期股权投资相关的业务：
(1)2008年1月1日，购入甲公司发行的股票1 00 000股准备长期持有，占甲公司股份的30%，从而对甲公司的财务和经营政策有重大影响。每股买入价为5元。另外，购买该股票时发生相关税费32 000元，款项已经由银行存款支付。当日甲公司的可辨认净资产的账面价值(与公允价值无差异)1 800 000元。
(2)2008年度，甲公司实现净利润300 000元。
(3)2009年5月15日，甲公司宣告分派2008年度股利，每股分派现金股利0.20元。
(4)2009年6月4日，新华公司收到甲公司分派的2008年度的现金股利(不考虑相关税费)。
(5)2009年度，甲公司发生除净损益以外的其他权益变动为100 000元。
(6)2009年度，甲公司发生亏损100 000元。
(7)2009年度，该长期股权投资的可收回金额为580 000元。
(8)2010年1月6日，新华公司出售所持有的甲公司的股票100 000股，每股销售价格为10元(假定不考虑相关税费)。
要求：根据上述业务，编制新华公司与长期股权投资相关会计分录(“长期股权投资”科目和“资本公积”科目要求写出明细科目)。