题目内容

Where do you really come from？ And how did you get (1) where you live today？ DNA studies suggest that all humans today (2) from a group of African ancestors who—about 60,000 years ago— (3) a remarkable journey.
The Genographic Project is seeking to chart new (4) about the migratory history of the human species by (5) sophisticated laboratory and computer analysis of DNA contributed by hundreds of (6) of people from around the world． In this unprecedented and real-time (7) effort, the Genographic Project is closing the gaps of what science (8) today about mankind's ancient migration stories.
The Genographic Project is a five-year (9) partnership led by National Geographic Explorer-in-Residence Dr. Spencer Wells. Dr. (10) and a team of renowned international scientists and IBM researchers, are (11) cutting-edge genetic and computational technologies to analyze historical patterns in DNA (12) participants around the world to better understand our human genetic roots. (13) three components of the project are: to gather field research data (14) collaboration with indigenous and traditional peoples around the world; to invite (15) general public to join the project by purchasing a Genographic Project Public Participation Kit; (16) to use proceeds from Genographic Public Participation Kit sales to further (17) research and the Genographic Legacy Fund which in (18) supports indigenous conservation and revitalization projects. The Project is anonymous, non-medical, (19) , non-profit and non-commercial and all results will be placed in the (20) domain following scientific peer publication.
(81)

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2×15年1月1日，甲公司取得A公司25％的股权，实际支付款项6000万元，能够对A公司施加重大影响，同日A公司可辨认净资产公允价值为22000万元(与账面价值相等)。2×15年度，A公司实现净利润1000万元，无其他所有者权益变动。2×16年1月1日，甲公司以定向增发股票的方式购买同一集团内另一企业持有的A公司40％股权。为取得该股权，甲公司增发2000万股普通股，每股面值为1元，每股公允价值为3．5元：另支付承销商佣金50万元。取得该股权时，相对于最终控制方而言的A公司可辨认净资产账面价值为23000万元，甲公司所在集团最终控制方此前合并A公司时确认的商誉为200万元(未发生减值)。进一步取得投资后，甲公司能够对A公司实施控制。假定甲公司和A公司采用的会计政策、会计期间相同。不考虑其他因素，甲公司2×16年1月1日进一步取得股权投资时应确认的资本公积为（）万元。

A. 6850
B. 6900
C. 6950
D. 6750

听力原文：Man: I filled out the accommodation request form. in the pre-conference information pack, but I hope it's not too late to change my mind - I only sent it in last week. The thing is, I've now got an urgent appointment at the office, so I'll have to leave early - I've tried moving the meeting to another day, but that just isn't possible. It's a shame, because this is the first time I've been able to come.
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某企业年度内生产甲、乙两种产品，其有关资料如下：
(1)上年甲、乙两种产品销售成本总额为90000元，销售利润为9000元；计划年度两方的成本利润率分别为139／6和8%。
(2)计划年度成本计划如下图所示
(3)上年企业期间费用总额为20000元，计划年度预计为25000元；
(4)计划年度甲、乙产品销售比重分别为70%和30%；
(5)甲产品上年单价为60元，消费税税率为lO%，计划年度甲产品价格为58元，消费税税率为8%。
要求：
计算计划利润数。

工程价格既是正确确定保险价值和保险金额的依据，也是理赔确定损失和赔款的标准。()