问题 单项选择题

At some point during their education, biology students are told about a conversation in a pub that took place over 50 years ago. J. B. S. Haldane, a British geneticist, was asked whether he would lay down his life for his country. After doing a quick calculation on the back of a napkin, he said he would do so for two brothers or eight cousins. In other words, he would die to protect the equivalent of his genetic contribution to the next generation.

The theory of kin selection--the idea that animals can pass on their genes by helping their close relatives--is biology’s explanation for seemingly altruistic acts. An individual carrying genes that promote altruism might be expected to die younger than one with "selfish" genes, and thus to have a reduced contribution to the next generation’s genetic pool. But if the same individual acts altruistically to protect its relatives, genes for altruistic behavior might nevertheless propagate.

Acts of apparent altruism to non-relatives can also be explained away, in what has become a cottage industry within biology. An animal might care for the offspring of another that it is unrelated to because it hopes to obtain the same benefits for itself later on (a phenomenon known as reciprocal altruism). The hunter who generously shares his spoils with others may be doing so in order to signal his superior status to females, and ultimately boost his breeding success. These apparently selfless acts are therefore disguised acts of self interest.All of these examples fit economists’ arguments that Homo sapiens is also Homo economicus--maximizing something that economists call utility, and biologists fitness. But there is a residuum of human activity that defies such explanations: people contribute to charities for the homeless, return lost wallets, do voluntary work and tip waiters in restaurants to which they do not plan to return. Both economic rationalism and natural selection offer few explanations for such random acts of kindness. Nor can they easily explain the opposite: spiteful behavior, when someone harms his own interest in order to damage that of another. But people are now trying to find answers.

When a new phenomenon is recognized by science, a name always helps. In a paper in Human Nature, Dr Fehr and his colleagues argue for a behavioral propensity they call "p reciprocity". This name is intended to distinguish it from reciprocal altruism. According to Dr Fehr, a person is a p reciprocator if he is willing to sacrifice resources to be kind to those who are being kind, and to punish those who are being unkind. Significantly, p reciprocators will behave this way even if doing so provides no prospect of material rewards in the future.

It can be inferred from Paragraph 4 that()

A.Human behavior is confined to the exclusive concern of psychologists

B.Economists’ utility is only the explanations for random acts of kindness

C.Altruism is developed during the long process of human evolution

D.Biologists can help economists explain some human behavior deviations

答案

参考答案:D

问答题 简答题

新华公司于2012年1月1日以银行存款6600万元取得大海公司80%的股权,从而能够对大海公司实施控制。新华公司和大海公司在合并前不存在任何关联方关系,均按净利润的10%提取法定盈余公积。假定新华公司的会计政策和会计期间与大海公司一致。该项企业合并属于应税合并。

有关资料如下:

(1)2012年1月1日,大海公司账面股东权益总额为7700万元,其中股本为5000万元,资本公积为700万元,盈余公积为200万元,未分配利润为1800万元。可辨认净资产的公允价值为8000万元。

2012年1月1日,大海公司除一项管理用固定资产和一项管理用无形资产的公允价值和账面价值不同外,其他可辨认资产和负债的公允价值与账面价值均相同,购买日该项固定资产的公允价值为500万元,账面价值为300万元,预计尚可使用年限为10年,采用年限平均法计提折旧,预计净残值为零;该项无形资产购买日的公允价值为300万元,账面价值为200万元,预计尚可使用年限为5年,采用直线法摊销,无残值。

(2)2012年新华公司与大海公司之间发生的交易或事项如下:

2012年,新华公司向大海公司销售A产品100台,每台不含税售价为7.5万元,价款已收存银行。每台成本为4.5万元,未计提存货跌价准备。当年大海公司从新华公司购入的A产品对外售出40台,其余部分形成大海公司期末存货,期末大海公司未对剩余A产品计提存货跌价准备。

(3)2012年大海公司实现净利润620万元,宣告并分派2011年现金股利100万元;大海公司因持有可供出售金融资产确认资本公积200万元。

(4)2013年新华公司与大海公司之间发生的交易或事项如下:

2013年,大海公司对外售出A产品30台,其余部分形成期末存货,期末未发生减值。

(5)2013年大海公司实现净利润450万元,宣告并分派2012年现金股利200万元;大海公司对外出售上期持有的可供出售金融资产使得资本公积减少200万元。

(6)其他相关资料:

①新华公司、大海公司均系增值税一般纳税人,适用的增值税税率均为17%。

②不考虑与合并现金流量表相关的抵销调整分录。

③不考虑除增值税外的其他相关税费。

要求:

(1)编制新华公司2012年合并财务报表的相关调整抵销分录。

(2)编制新华公司2013年合并财务报表的相关调整抵销分录。

(答案中的金额单位以万元表示)

单项选择题