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在采用权益法核算的情况下，投资企业应于被投资单位宣告分涿现金股利时，按持有表决权比例计算应分得的现金股利，确认投资收益，并调整长期股权投资的账面价值。()
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听力原文： Conversations are really kind of interesting. I guess it's a kind of hobby of mine to listen to conversations that I can hear in public. It's amazing how different the style. or the tone or the content of different conversations can be and to listen to the differences in the language that people use when they speak to different people.
If you are ever in a bookstore or a department store, it's interesting to hear how the same salesperson talks to different people. There're other interesting places to listen to conversations too, I think, and one place that I've found is on bus trips. People often talk to each other as if no one else were there. I guess they think people can't hear their conversations.
Recently I was on a bus, and I was listening to a conversation of two people behind me. I can't really say I was listening. I guess it would have been hard not to hem' it. It was amusing to listen to the two people, though, because they were playing a kind of language, uh, word game about states and state capitals. One person would say the name of the state, and the other person would say the name of the capital.
It sounds like a kind of simple game that doesn't involve much language, and you wouldn't think that it would involve very much conversation, but actually this wasn't the case because as they were playing the game, they continued to compliment one another and to talk about how much they knew about history and how many of the other things they could or couldn't remember about those places from their trips or from their reading.
It was really kind of fun to listen to them.
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专门用于职工福利设施方面的支出的是()。
— ______ , if I may. —I'd rather you didn't, because there is too much work for you to do
2009年9月1日，优学公司与客户签订一项安装劳务合同，预计2010年12月31日完工；合同总金额为800万元，预计总成本为500万元。截止2009年12月31日，该公司实际发生成本150万元，预汁还将发生成本350万元。假定该合同的结果能够可靠地估计，按已经发生的成本占估计总成本的比例确认完工进度。2009年度对该项合同确认的收入为()万元。
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