问题 问答题

In the current immigration wave, something markedly different is happening here in the middle of the great American "melting pot." (46) There is a sense that, especially as immigrant populations reach a critical mass in many communities, it is no longer the melting pot that is transforming them, but they who are transforming American society.

American culture remains a powerful force—for better or worse—that influences people both here and around the world in countless ways. But several factors have combined in recent years to allow immigrants to resist, if they choose, the Americanization that had once been considered irresistible.

In fact, the very concept of assimilation is being called into question as never before. (47) Some sociologists argue that the melting pot often means little more than "Anglo conformity" and that assimilation is not always a positive experience—for either society or the immigrants themselves. And with today’s emphasis on diversity and ethnicity, it has become easier than ever for immigrants to avoid the melting pot entirely. Even the metaphor itself is changing, having fallen out of fashion completely with many immigration advocacy and ethnic groups. They prefer such terms as the "salad bowl" and the "mosaic," metaphors that convey more of a sense of separateness in describing this nation of immigrants.

(48) Among socially conservative families such as the Jacintos, who initially moved to California from their village in Mexico’s Guanajuato state, then migrated here in 1988 to find jobs in the meatpacking industry, bad influences are a constant concern. They see their children assimilating, but often to the worst aspects of American culture.

Their concerns reflect some of the complexities and ambivalence that mark the assimilation process these days. Immigrants such as the Jacintos are here to stay but remain wary of their adoptive country. According to sociologists, they are right to be concerned.

"If assimilation is a learning process, it involves learning good things and bad things," said Ruben G. Rumbaut, a sociology professor at Michigan State University. "It doesn’t always lead to something better."

The ambivalence of assimilation can cut both ways. Many native-born Americans also seem to harbor mixed feelings about the process. (49) As a nation, the United States increasingly promotes diversity, but there are underlying concerns that the more emphasis there is on the factors that set people apart, the more likely that society will end up divided.

With Hispanics, especially Mexicans, accounting for an increasing proportion of U.S. population growth, it is this group, more than any other, that is redefining the melting pot.

Hispanics now have overtaken blacks as the largest minority group in Nebraska and will become the biggest minority in the country within the next seven years, according to Census Bureau projections. (50) The nation’s 29 million Hispanics, the great majority of them from Mexico, have thus become the main focus for questions about how the United States today is assimilating immigrants, or how it is being transformed.

(46) There is a sense that, especially as immigrant populations reach a critical mass in many communities, it is no longer the melting pot that is transforming them, but they who are transforming American society.

答案

参考答案:

现在有一种认识,即:尤其对于那些移民人口达到临界数量的许多区域,已经不是美国大熔炉来转变他们,而是这些移民人口在改变着美国社会。

解析:

这是一个简单主从复合句,句架是:There is a sense that,...,it is no longer the melting pot that...,but they who...。句中第一个that引导的是一个同位语从句,用来解释说明其先行词sense的具体内容。在同位语从句中出现了一个强调句式:it is no longer the melting pot that...,but they who...。这个强调句综合利用了it is...that和it is...who两个句型。句中指代词them和they都是指代immigrant populations。句中sense的意思是“认识,理解,见解”;critical的意思是“临界的,转折点的”。

单项选择题

甲、乙公司均在年末按净利润的10%计提盈余公积,甲公司2007年-2010年有关投资业务如下:
(1)甲公司2007年7月1日与A公司达成资产置换协议,甲公司以投资性房地产和无形资产换入 A公司对乙公司的投资,该资产交换协议具有商业实质且换入和换出资产的公允价值能够可靠计量,甲公司占乙公司注册资本的20%。甲公司换出投资性房地产的账面价值为900万元(其中成本为800万元,公允价值变动为100万元),公允价值为500万元(不考虑相关营业税);换出无形资产的账面原价为2 610万元,已累计摊销250万元,未计提减值准备,公允价值等于计税价格2 300万元,营业税税率为5%。乙公司的其他股份分别由B、C、D、E企业平均持有。 2007年7月1日,乙公司股东权益有关账户的贷方余额为:“股本”8 000万元,“资本公积”4 000万元,“盈余公积”1 000万元,“利润分配一未分配利润”1 580万元。经确认其可辨认净资产的公允价值为15 000万元。差异由以下两项资产造成(单位:万元):

项目 账面原价 已提折旧或摊销 公允价值 乙公司预计使用年限 甲公司取得投资后剩余使用年限
固定资产 800 50 900 20 10
无形资产 1000 70 1200 10 6
双方采用的会计政策、会计期间相同。甲公司按权益法核算对乙公司的投资。
(2)2007年乙公司实现净利润1 600万元(各月均衡)。不考虑内部交易。
(3)2008年9月20日乙公司宣告分配2007年现金股利300万元,2008年9月25日甲公司收到现金股利。2008年12月乙公司将自用的建筑物等转换为投资性房地产而增加其他资本公积60万元(已扣除所得税影响)。2008年乙公司发生净亏损100万元。
(4)2009年1月2日,甲公司收购了乙公司的股东B企业、C企业、E企业对乙公司的股份,支付价款为9 700万元,自此甲公司占乙公司表决权资本比例的80%,并控制了乙公司。为此,甲公司改按成本法核算。
根据上述资料,回答下列问题:

2007年7月1日甲公司取得长期股权投资的初始投资成本为( )万元。

A.2 800

B.3 000

C.3 260

D.2 860

单项选择题