问题 单项选择题

东方股份有限公司(以下简称东方公司)2007年至2010年业务的有关资料如下:
(1)2007年11月1日东方公司以一项固定资产与甲公司交换一项长期股权投资和一项无形资产,并签订了股权转让协议。东方公司的固定资产账面余额为350万元,计提折旧10万元,计提减值准备30万元,公允价值为410万元;甲公司的长期股权投资账面余额为220万元,减值准备10万元,公允价值为270万元;无形资产账面价值为170万元,公允价值为150万元,东方公司支付给甲公司补价10万元。假设不考虑相关税费,并假设非货币性资产交换具有商业实质且公允价值能够可靠计量。东方公司换入的甲公司持有的A公司的长期股权投资,占A公司股份总额的10%,采用成本法核算,股权协议生效日为2007年12月31日。该股权转让协议于2007年12月25日分别经东方公司和甲公司临时股东大会审议通过,并依法报经有关部门批准。
(2)2008年1月1日,东方公司将设备运抵甲公司,并办理了相关的股权划转手续。2008年1月1日,A公司股东权益总额为2 000万元。假定取得投资时被投资单位各项资产的公允价值与账面价值的差额不具有重要性。
(3)2008年1月1日,A公司董事会提出2007年利润分配方案。该方案如下:按实现净利润的10%提取法定盈余公积;不分配现金股利。对该方案进行会计处理后,A公司股东权益总额仍为2 000万元。
(4)2008年5月1日,A公司股东大会通过2007年度利润分配方案。该分配方案如下:按实现净利润的10%提取法定盈余公积;分配现金股利200万元。
(5)2008年6月5日,东方公司收到A公司分派的现金股利。
(6)2008年6月12日,A公司因长期股权投资业务核算确认资本公积增加80万元。
(7)2008年度,A公司实现净利润400万元。
(8)2009年1月1日,东方公司又从A公司的另一股东处取得A公司20%的股权,实际支付价款500万元。至此东方公司持股比例达到30%,对A公司具有重大影响,改用权益法核算。2009年1月1日A公司可辨认净资产公允价值为2 400万元。
(9)2010年1月5日,东方公司将其持有A公司15%的股权对外转让,转让价款450万元,相关的股权划转手续已办妥,转让价款已存入银行。假定东方公司在转让股份过程中没有发生相关税费。
根据上述资料,回答下列问题(单位以万元表示):

追加投资后长期股权投资的账面余额为( )万元。

A.330

B.500

C.270

D.810

答案

参考答案:D

解析: 追加投资后长期股权投资的账面余额 =270-20+500+40+20=810(万元)

单项选择题

Cultural responses to modernization often manifest themselves in the mass media. For example, Aldous Huxley, in Brave New World, created a fictional world in which he cautioned readers that modern science and technology posed a threat to individual dignity. Charlie Chaplin’s film Modern Times, set in a futuristic manufacturing plant, also told the story of the dehumanizing impact of modernization and machinery. Writers and artists, in their criticisms of the modern world, often point to technology’s ability to alienate people from one another, capitalism’s tendency to foster greed, and government’s inclination to create bureaucracies that oppress rather than help people.

Among the major values of the modern period, four typically manifest themselves in the cultural environment: celebrating the individual, believing in rational order, working efficiently, and rejecting tradition. These values of the modern period were originally embodied in the printing press and later in newspapers and magazines. The print media encouraged the vision of individual writers, publishers, and readers who circulated new ideas. Whereas the premodern period was guided by p beliefs in a natural or divine order, becoming modern meant elevating individual self-expression to a central position. Along with democratic breakthroughs, however, individualism and the Industrial Revolution triggered modern forms of hierarchy, in which certain individuals and groups achieved higher standing in the social order. For example, those who managed commercial enterprises gained more control over the economic ladder, while an intellectual class of modern experts, who mastered specialized realms of knowledge, gained increasing power over the nation’s social, political, and cultural agendas.

To be modern also meant to value the capacity of organized, scientific minds to solve problems efficiently. Progressive thinkers maintained that the printing press, the telegraph, and the railroad in combination with a scientific attitude would foster a new type of informed society. At the core of this society, the printed mass media, particularly newspapers, would educate the citizenry, helping to build and maintain an organized social framework. Journalists strove for the premodern ideal through a more fact-based and efficient approach to reporting. They discarded decorative writing and championed a lean look. Modern front-page news de-emphasized description, commentary, and historical context. The lead sentences that reported a presidential press conference began to look similar, whether they were on the front page in Tupelo, Mississippi, or Wahpeton, North Dakota. Just as modern architecture made many American skylines look alike, the front pages of newspapers began to resemble one another.

Finally, to be modern meant to throw off the rigid rules of the past, to break with tradition. Modern journalism became captivated by timely and immediate events. As a result, the more standardized forms of front-page journalism, on the one hand, championed facts and current events while efficiently meeting deadlines. But on the other hand, modern newspapers often failed to take a historical perspective or to analyze sufficiently the ideas underlying these events.

The passage is mainly about()

A. the shifting values in modern culture

B. the impact of modernization on the mass media

C. the role of the mass media in education

D. the rise of individualism in modern culture

单项选择题