问题 多项选择题

我很高兴来到了美丽的枫叶之国。首先,我要对克雷蒂安 * * 和加拿大政府的周到安排表示衷心的感谢。
人类即将进入21世纪,总结过去,面向未来,我们需要确立顺应时代潮流的合作观念和合作方式。
亚太经合组织是本地区最有影响力的经济论坛,也是世界上最具活力的经济合作组织之一。它的运行方式具有自己的基本观点,这就是:充分尊重各成员的多样性;承认成员之间发展水平和发展阶段上的差异及其带来的不同利益与需求;强调灵活性、渐进性和开放性;遵循平等互利、协商一致、求同存异、自主自愿的原则;实行单边行动与集体行动相结合。
实践越来越证明,“亚太经合组织方式”符合本地区的实际,有利于各成员的不同权益和要求得到较好的平衡,有助于发挥各个成员的能力,促进共同发展,坚持这种方式,使亚太经合组织成员加强合作的重要保证。
亚太经合组织的唯一使命,就是开展经济合作,不宜把讨论的范畴扩展到社会、政治、安全等非经济领域。要坚持有所为有所不为的原则,专心致志推进经济合作。
贸易投资自由化对任何成员来说都是相对的、有条件的。需要充分考虑各成员之间的差异和实际情况,坚持自主自愿、互惠互利、协商一致的原则。确定部门优先自由化,也应坚持由各成员自由选择,自主决定,资源参加,同时要承认两个时间表的差异,既考虑自身的利益,也考虑各方的利益,以利共同发展。要在平等互利、优势互补的基础上,提倡发达成员以其经济技术优势帮助发展中成员,而不应损害他们的利益。只有这样,才能既为发达成员、也为发展中成员创造更多的合作机会。
经济技术合作和贸易投资自由化是紧密结合的,应该相互促进。当代科学技术的迅猛发展,已经成为推动生产力发展最有决定意义的因素,对世界经济和社会生活产生了深刻的影响。努力加强科技交流、技术合作和技术转让,既有利于发展中成员提高经济技术实力,也有利于发达成员增强经济持续发展的后劲。这不仅可以缩小成员之间的发展差距,也可以有力地推动贸易投资自由化进程。
中国多次自主降低关税,五年间关税降幅达百分之六十。中国政府决定,到2005年,将工业品的平均关税降至百分之十。中国决定加入《信息技术协议》,并就有关事宜开始谈判。我们的这些实际行动,相信将会推动亚太地区经济技术合作和贸易投资自由化的发展。
最后,我要热情欢迎亚太经合组织第九次领导人非正式会议在中国上海召开。我们将为会议做好充分准备。
谢谢各位。

答案

参考答案:It is a great pleasure for me to come to this picturesque land of maples. First of all, please allow me to extend my heartfelt thanks to you, Prime Minister Chretien, and the Canadian Government for your considerate arrangements.
As mankind is approaching the BAst century, it is necessary for us to develop a concept as well as a modality for cooperation that are in conformity with the trend of the times by summarizing the past experience and looking into the future.
APEC is the most influential economic forum in our region and one of the most dynamic organizations for economic cooperation in the world. It has its own basic features in its approach, that is, giving full consideration to the diversity of its members and acknowledging their divergence at the level and stage of development as well as the consequent differing interests and needs; laying emphasis on flexibility, step-by-step progress and openness; adhering to such principles as equality and mutual benefit, consensus, seeking common ground while putting aside differences as well as voluntarism; and combining individual with collective actions.
Practice has proved all the more clearly that the APEC Approach, which responds to the reality in the region, is conducive to achieving a balance of rights, interests and needs of various members. It will also help its member economies to give full play to their capability for common development. Adherence to this approach affords an important guarantee for strengthened cooperation among APEC members.
The sole mission of APEC is to promote economic cooperation. It should refrain from extending the scope of its discussions to social, political security and other non-economic fields. It is necessary to concentrate our efforts on advancing economic cooperation in a spirit of doing certain things and refraining from doing other things.
Trade and investment liberalization is a relative and conditional concept for any APEC member economy. Diversity among APEC members and their actual circumstances should be fully taken into consideration and the principles of voluntarism, mutual benefit, and consensus be observed. In identifying sectors for early voluntary liberalization, members should be allowed to maintain the freedom of choice in terms of participation. Meanwhile, the differentiation between the two timetables should be acknowledged, and both the interests of member itself as well as those of other members should be considered so as to facilitate common development. Developed members should be encouraged to use their economic and technological advantages to help developing members on the basis of equality, mutual benefit and complementarity. By no means should the interests of the developing economies be compromised. Only in this way will more opportunities for cooperation be created for both developed and developing members.
Economic and technological cooperation and trade and investment liberalization are closely linked and should support each other. The rapid and dynamic advance of science and technology today has become the decisive factor behind the development of productive forces and exerted a profound impact on world economy and social life. Strengthened scientific and technological exchanges as well as technological cooperation and transfer will not only help augment the economic and technological strength of developing members, but also enhance the sustainability of economic development of the developed members. This will not only narrow the gap of development among its members but also greatly facilitate the process of trade and investment liberation.
China has lowered its tariffs on a voluntary basis several times, a drop of about F0 per cent in five years. The Chinese government has decided to lower its average tariffs on industrial products to AA0 per cent by B00E. In addition, China has decided to accede to the Information Technology Agreement and started negotiations on relevant issues. We believe that such practical moves on our part will promote the development of economic and technological cooperation as well as trade and investment liberalization in the Asia-Pacific region.
In conclusion, I would like to warmly welcome the convocation of the ninth informal APEC Economic Leaders’ Meeting in Shanghai, China. We will make full preparations for this meeting. Thank you.

判断题
问答题

佳洁上市公司(以下简称佳洁公司)拥有一条由专利权A、设备B以及设备C组成的生产线,专门用于生产甲产品,该生产线于2003年1月投产,至2009年12月31日已连续生产7年。另有一条由设备D、设备E和商誉(是2008年吸收合并形成的)组成的生产线专门用于生产乙产品。佳洁公司按照不同的生产线进行管理,产品甲存在活跃市场。生产线生产的甲产品,经包装机W进行外包装后对外出售。
(1) 甲产品生产线及包装机W的有关资料如下:
①专利权A于2003年1月以400万元取得,专门用于生产甲产品。佳洁公司预计该专利权的使用年限为10年,采用直线法摊销,预计净残值为0。
该专利权除用于生产甲产品外,无其他用途。
②专用设备B和C是为生产甲产品专门订制的,除生产甲产品外,无其他用途。
专用设备B系佳洁公司于2002年12月10日购入,原价1400万元,购入后即达到预定可使用状态。设备B的预计使用年限为10年,预计净残值为0,采用年限平均法计提折旧。
专用设备C系佳洁公司于2002年12月16日购入,原价200万元,购入后即达到预定可使用状态。设备C的预计使用年限为10年,预计净残值为0,采用年限平均法计提折旧。
③包装机W系佳洁公司于2002年12月18日购入,原价180万元,用于对公司生产的部分产品(包括甲产品)进行外包装。该包装机由独立核算的包装车间使用。公司生产的产品进行包装时需按市场价格向包装车间内部结算包装费。除用于本公司产品的包装外,佳洁公司还用该机器承接其他企业产品包装,收取包装费。该机器的预计使用年限为10年,预计净残值为0,采用年限平均法计提折旧。
(2) 2009年,市场上出现了甲产品的替代产品,甲产品市价下跌,销量下降,出现减值迹象。2009年12月31日,佳洁公司对与甲产品有关资产进行减值测试。
①2009年12月31日,专利权A的公允价值为118万元,如将其处置,预计将发生相关费用8万元,无法独立确定其未来现金流量现值;设备B和设备C的公允价值减去处置费用后的净额以及预计未来现金流量的现值均无法确定;包装机W的公允价值为62万元,如处置预计将发生的费用为2万元,根据其预计提供包装服务的收费情况来计算,其未来现金流量现值为63万元。
②佳洁公司管理层2009年年末批准的财务预算中与甲产品生产线预计未来现金流量有关的资料如下表所示(有关现金流量均发生于年末,各年末不存在与甲产品相关的存货,收入、支出均不含增值税)
单位:万元

项目 2010年 2011年 2012年
甲产品销售收入 1200 1100 720
上年销售甲产品产生应收账款将于本年收回 0 20 100
本年销售甲产品产生应收账款将于下年收回 20 100 0
购买生产甲产品的材料支付现金 600 550 460
以现金支付职工薪酬 180 160 140
其他现金支出(包括支付的包装费) 100 160 120
③佳洁公司的增量借款年利率为5%(税前),公司认为5%是产品甲生产线的最低必要报酬率。复利现值系数如下:

1年 2年 3年
5%的复利现值系数 0.9524 0.9070 0.8638
(3) 2009年,市场上出现了乙产品的替代产品,乙产品市价下跌,销量下降,出现减值迹象。2009年12月31日,佳洁公司对与乙产品有关资产进行减值测试。
乙产品生产线的可收回金额为800万元。设备D、设备E和商誉的账面价值分别为600万元,400万元和200万元。
(4) 其他有关资料:
①佳洁公司与生产甲产品和乙产品相关的资产在2009年以前未发生减值。
②佳洁公司不存在可分摊至产品甲和乙生产线的总部资产和商誉价值。
③本题中有关事项均具有重要性。
④本题中不考虑中期报告及所得税影响。

编制佳洁公司2009年12月31日计提资产减值准备的会计分录。