If you want to improve your speaking skills, you can go to____________.
A. Room 501
B. Room 502
C. Room 601
D. Room 602
甲公司2011年1月1日以205万元货币资金对乙公司进行投资,占其全部股权的30%。乙公司当日的可辨认净资产公允价值为500万元,此项投资按权益法核算。当年乙公司实现净利润150万元。2012年乙公司发生净亏损900万元(不存在长期应收款,且按投且按投资协议甲公司不需承担额外义务)。2013年乙公司获得净利润300万元。假定取得投资时乙公司可辨认净资产公允价值与账面价值相同,双方会计政策和会计期间相同,则2013年末甲公司的长期股权投资账面价值为()万元。
A. 25
B. 70
C. 90
D. 110
下列选项中,不应计提折旧的是()。
A. 正在改扩建的固定资产
B. 因季节性原因停用的固定资产
C. 进行日常维修的固定资产
D. 定期大修理的固定资产
B
When her five daughters were young, Helene An always told them that there was strength in unity (团结). To show this, she held up one chopstick, representing one person. Then she easily broke it into two pieces. Next, she tied several chopsticks together, representing a family. She showed the girls it was hard to break the tied chopsticks. This lesson about family unity stayed with the daughters as they grew up.
Helene An and her family own a large restaurant business in California. However, when Helene and her husband Danny left their home in Vietnam in 1975, they didn‘t have much money. They moved their family to San Francisco. There they joined Danny‘s mother, Diana, who owned a small Italian sandwich shop. Soon afterwards, Helene and Diana changed the sandwich shop into a small Vietnamese restaurant. The five daughters helped in the restaurant when they were young. However, Helene did not want her daughters to always work in the family business because she thought it was too harEventually the girls all graduated from college and went away to work for themselves, but one by one, the daughters returned to work in the family business. They opened new restaurants in San Francisco and Los Angeles. Even though family members sometimes disagreed with each other, they worked together to make the business successful. Daughter Elisabeth explains, "Our mother taught us that to succeed we must have unity, and to have unity we must have peace. Without the strength of the family, there is no business."
Their expanding business became a large corporation in 1996, with three generations of Ans working together. Now the Ans‘ corporation makes more than $20 million each year. Although they began with a small restaurant, they had big dreams, and they worked together. Now they are a big success.
根据材料回答60-63题。
Helene tied several chopsticks together to show ______.
A. the strength of family unity
B. the difficulty of growing up
C. the advantage of chopsticks
D. the best way of giving a lesson