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Questions 26 to 28 are based on the passage you have just heard.
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2008年12月31日，甲公司将一台生产用大型机器设备以110万元的价格销售给乙公司，账面原价为200万元。同时甲公司与乙租赁公司签订了一份融资租赁合同将该设备租回。合同主要条款及其他有关资料如下： (1)租赁标的物：大型机器设备。 (2)租赁期开始日：2008年12月31日。 (3)租赁期：2008年12月31日～2011年12月31日。 (4)租金支付方式：自承租日起每6个月于月末支付租金22.5万元。 (5)该设备的保险、维护等费用均由甲公司负担，估计每年约1万元。 (6)该设备在租赁开始日的公允价值为110万元。 (7)租赁合同规定年利率为14%。 (8)该设备的估计使用年限为10年，已使用5年，期满无残值，承租人采用年限平均法计提折旧，没有计提减值准备。 (9)租赁期满时，甲公司享有优惠购买选择权，购买价6万元。估计期满时的公允价值为45万元。 (10)承租人在租赁谈判和签订租赁合同过程中发生的可归属于租赁项目的手续费、律师费、差旅费、印花税等初始直接费用共计1.5万元，以银行存款支付。[(P/A，7%，6) =4.7665； (P/F，7%，6)=0.6663； (P/A，8%，6)=4.6229； (P/F，8%，6)= 0.6302] 要求：根据上述资料，回答以下问题。 租赁期开始日，租赁资产的入账价值是( )万元。
Questions 29 to 31 are based on the passage you have just heard.
Two pressing problems face the world: economic meltdown and global warming. Conveniently, a solution presents itself that apparently solves both: governments should invest heavily in green technology, thus boosting demand while transforming the energy business. This notion is gaining agreement around the world. Last month the United Nations called for a "Global Green New Deal". But it is in America that the idea is really taking off. The United States Conference of Mayors reckons that green investment should provide 2.5m jobs. The Centre for American Progress thinks $100 billion worth of spending in the area would provide 2m jobs. The new president tops both. Barack Obama proposes spending $150 billion over ten years, thus helping, he says, to create 5m jobs. There is a historical parallel to this synergy between two worthy aims. Just as military spending at the end of the 1930s defeated both fascism and the Depression, so spending on fighting climate change should both wean (使摆脱) mankind off fossil fuels and avert what might otherwise turn into the most serious downturn (衰退) since the 1930s. Isn’t that neat But combining the two by subsidizing renewable energy is, like many easy answers, the wrong solution. Governments can discourage companies and people from producing CO2 by making polluters pay or by reducing the costs of clean energy. Europe does both, through a cap-and-trade system (which caps CO2 emissions and requires companies to buy permits to pollute) and through subsidies. Mr. Obama is, quite rightly, planning to introduce a cap-and-trade system, but he is also promising massive subsidies. Subsidies are more popular but both theory and practice argue against them. Subsidizing clean energy requires politicians to decide on the best way of delivering it, and their judgment is likely to be worse than the market’s. America’s huge ethanol (乙醇) subsidies, for instance, have led to overinvestment in the businesses, which is now experiencing a sharp crash, and have helped drive up the price of food, with painful consequences for the world’s poor. The easy notion that there is a single solution to the world’s economic and climatic problems is, thus, a dangerous one. The world needs America to lead the fight against climate change. But if Mr. Obama goes about it the easy way, rather than the right way, he will discredit the cause he advocates, and thus damage the planet instead of saving it. In order to face the economic and climatic problems, Mr.Obama will______.
在报表设计视图中添加报表页眉/页脚的操作方法是______。
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