问题 单项选择题

This year’s Sumantra Ghoshal Conference, held at London Business School, debated whether strategy research has become irrelevant to the practice of management. The late Mr Ghoshal published a paper in 2005 scolding business schools for pouring "bad theory" on their students. That same year Warren Bennis and James O’Toole, both at the University of Southern California, published an article in the Harvard Business Review criticising MBA programmes for paying too much attention to "scientific" research and not enough to what current and future managers actually needed. Business schools, they argued, would be better off acting more like their professional counterparts, such as medical or law schools, nurturing skilled practitioners as well as frequent publishers.

However, business school professors have a tendency not to change. Since universities take journal rankings into account when awarding tenure, academics are rewarded more when they publish in research journals. (Popular media rankings of MBA programmes, although not The Economist’s, also take research output into account.)

In 2008 the Association to Advance Collegiate Schools of Business (AACSB) took up the debate, publishing a report on making business research more useful. It suggested that tenure committees become more flexible. A scholar dedicated to popularising management ideas, for example, should be evaluated on book sales and attention from the news media, not on articles in research journals. This would allow faculty to reach out to wider audiences, rather than be, as Messrs Bennis and O’Toole put it, "damned as popularisers".

But that might also risk granting tenure on the basis of trendy but ultimately unhelpful ideas. In any case, some argue that the relevance of business research is understated. Jan Williams, vice chair of AACSB, argues that doing research allows faculty members to stay at the forefront of their subject, and that in turn improves their teaching. "We can’t teach students outdated material," he says.

What is more, a paper in Academy of Management Learning & Education suggests that faculty members’ research productivity and their students’ earnings after graduation may be positively linked. Certainly, the best known schools often have p research reputations to match their recognition in the wider world. So, should a student worry about a faculty’s research ability when applying to a school If business schools with better researchers produce better-paid graduates, then perhaps they should. But only up to a point: what MBA students most need is skillful teaching and help in developing their critical thinking skills first; access to frontier research comes afterwards. As Messrs Bennis and O’Toole put it: "Business professors too often forget that executive decision-makers are not fact-collectors; they are fact users and integrators.

The ranking of MBA programmes is mentioned in brackets in order to()

A. name a particular ranking including the application factor

B. provide a supporting argument for the importance of research output

C. explain why universities expect journal papers from professors

D. show another way for professors to get permanent teaching positions

答案

参考答案:B

解析:

[试题类型] 篇章结构题。

[解题思路] 第二段指出商学院不会改变其重视研究的传统,因为学校在授予教授终身职位以及发放奖金时,都会参考教授发表论文的期刊排名(universities take journal rankings into account),段末的括号内也补充指出,常见的媒体在给MBA课程进行排名时也会参考各个学校的科研成果(Popular media rankings of MBA programmes...also take research output into account),由此可见,括号内提到MBA排名也是论述科研在商学院中受到高度重视的原因,故正确选项为[B]。

[干扰排除] 括号内提到的是媒体排名同样参考各个学校的科研成果,但没有参考其实际应用方面的因素(application factor),故排除选项[A]。括号中的内容补充说明了媒体对MBA课程进行排名时对于科研成果的重视,并不是为了说明“大学希望教授发表学术论文”,故排除选项[C]。括号内没有提到教授获得终身职位的方式,故排除选项[D]。

单项选择题 共用题干题
问答题

长江公司于2008年1月1日以货币资金3100万元取得了大海公司30%的所有者权益,大海公司在该日的可辨认净资产的公允价值是11000万元。假设不考虑所得税的影响。长江公司和大海公司均按净利润的10%提取法定盈余公积。大海公司在2008年1月1日和2009年1月1日的资产负债表各项目的账面价值和公允价值资料如下:

项目2008年1月1日2009年1月1日
账面价值公允价值账面价值公允价值
货币资金和应收款项2000200026002600
存货3000300032003200
固定资产6000620064006700
长期股权投资2000200015001500
应付账款1200120014001400
短期借款10001000300300
股本5000500050005000
资本公积200022002200
盈余公积380380480
未分配利润342034204320
所有者权益合计10800110001200012300
2008年1月1日,大海公司除一项固定资产的公允价值与其账面价值不同外,其他资产和负债的公允价值与账面价值相等。该固定资产的公允价值为300万元,账面价值为100万元,按10年、采用年限平均法计提折旧,无残值。大海公司于2008年度实现净利润1000万元,没有支付股利,因可供出售金融资产公允价值变动增加资本公积200万元。
2009年1月1日,长江公司以货币资金5220万元进一步取得大海公司40%的所有者权益,因此取得了控制权。大海公司在该日的可辨认净资产的公允价值是12300万元。
2009年1月1日,大海公司除一项固定资产的公允价值与其账面价值不同外,其他资产和负债的公允价值与账面价值相等。该固定资产的公允价值为390万元,账面价值为90万元,按9年、采用年限平均法计提折旧,无残值。长江公司和大海公司属于非同一控制下的公司。假定不考虑所得税和内部交易的影响。
要求:

编制长江公司对大海公司追加投资后,对原持股比例由权益法改为成本法的会计分录。