阅读理解。

     Education is not an end, but a means to an end. In other words, we do not educate children only for the

purpose of educating them. Our purpose is to fit them for life.

     In some modern countries it has for some time been fashionable to think that by free education for all-one

can solve all the problems of society and build a perfect nation. But we can already see that free education for

all is not enough; we find in such countries a far larger number of people with university degree; they refuse

to do what they think “low” work; and, in fact, work with hands is thought to be dirty and shameful in such

countries. But we have only to think a moment to understand that the work of a completely uneducated farmer

is far more important than that of a professor; we can live without education, but we die if we have no food.

If no one cleaned our streets and took the rubbish away from our houses, we should get terrible diseases in our

towns.

     In fact, when we say that all of us must be educated to fit us for life, it means that we must be educated in

such a way that, firstly, each of us can do whatever work suited to his brains and ability and, secondly, that

we can realize that all jobs are necessary to society, and that is very bad to be ashamed of one's work. Only

such a type of education can be considered valuable to society.

1. The writer of the passage thinks that _____.

A. education can settle most of the world's problems

B. free education for all probably leads to a perfect world

C. free education won't help to solve problems

D. all the social problems can't be solved by education

2. The writer wants to prove that _____.

A. our society needs all kinds of jobs

B. our society needs free education for all

C. a farmer is more important than a professor

D. work with hands is the most important

3. The purpose of education is _____.

A. to choose officials for the country

B. to prepare children mainly for their future work

C. to let everyone receive education fit for him

D. to build a perfect world

4. The passage tells us about _______ of the education.

A. the means

B. the system

C. the value

D. the type

A公司和B公司均为增值税一般纳税人，适用的增值税税率均为17%,所得税采用资产负债表债务法核算，适用的所得税税率为25%，A公司按照净利润的10%提取盈余公积。A公司有关资料如下： (1) A公司于2×10年1月1日取得B公司10%的股权，成本为1240万元，取得投资时B公司可辨认净资产公允价值总额为12000万元（假定公允价值与账面价值相同）。因对被投资单位不具有重大影响且无法可靠确定该项投资的公允价值，A公司将其确认为长期股权投资并采用成本法核算。 (2) 2×11年7月1日，A公司又以2940万元的价格取得B公司20%的股权，当日B公司可辨认净资产公允价值总额为15000万元。取得该部分股权后，按照B公司章程规定，A公司能够派人参与B公司的生产经营决策，对该项长期股权投资转为采用权益法核算。假定A公司在取得对B公司10%股权后至新增投资日，B公司通过生产经营活动实现的净利润为2000万元（其中2×10年实现净利润为1200万元，2×11年上半年实现净利润为800万元），2×10年B公司分派并支付现金股利200万元。除上述事项外，未发生其他计入所有者权益的交易或事项。 2×11年7月1日，B公司除一批存货的公允价值和账面价值不同外，其他资产的公允价值和账面价值相等。该批存货的公允价值为300万元，账面价值为200万元，2×11年B公司将上述存货对外销售80%，剩余存货在2×12年全部对外销售。 (3) 2x11年下半年B公司实现净利润1000万元，未发生其他计入所有者权益的交易或 事项。 (4) 2×11年11月B公司向A公司销售一批商品，售价为100万元，成本为60万元，A公司购入后将其作为存货，至2×11年12月31日，A公司尚未将上述商品对外出售，2×12年A公司将上述商品全部对外出售。 (5) 2×12年B公司实现净利润1600万元，分派并支付现金股利600万元。 假定： (1) 不考虑所得税的影响。 (2) 除上述事项外，不考虑其他交易。 要求：

编制2×10年A公司对B公司长期股权投资的会计分录。