题目内容
张注册会计师是WW公司2005年度会计报表审计的外勤负责人，WW公司主要以投资控股为主，在审计过程中，他对助理人员的长期股权投资和借款的工作底稿进行审核，发现以下事项，请根据独立审计准则，代为作出专业判断。
WW公司当年新增对子公司的投资，由原来的持股比例18%增加至55%，于2005年7月1日生效，增加了对该公司的权益，获得了对该公司经营决策和财务决策上的控制权，对该公司的财务核算也有原来的成本法改为权益法。请判断下列哪个会计处理是正确的()。
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Days after days my men and I struggle to hold back a tidal wave of crime. Something has gone terribly wrong with our once-proud American way of life. It has happened in the area of values. A key ingredient is disappearing, and I think I know what it is: accountability.
Accountability isn't hard to define. It means that every person is responsible for his or her actions and liable for their consequences.
Of the many values that hold civilization together—honesty, kindness, and so on—accountability may be the most important of all. Without it, there can be no respect, no trust, no law—and, ultimately, no society.
My job as a police officer is to impose accountability to people who refuse, or have never learned, to impose it on themselves. But as every policeman knows, external controls on people's behavior. are far less effective than internal restraints such as guilt, shame and embarrassment.
Fortunately there are still communities—smaller towns, usually—where schools maintain discipline and where parents hold up standards that proclaim: "In this family certain things are not tolerated—they simply are not done!"
Yet more and more, especially in our larger cities and suburbs, these inner restraints are loosening. Your typical robber has none. He considers your property his property; he takes what he wants, including your life if you enrage him.
The main cause of this break-down is a radical shift in attitudes. Thirty years ago, if a crime was committed, society was considered the victim. Now, in a shocking reversal, it's the criminal who is considered victimized: by his underprivileged upbringing, by the school that didn't teach him to read, by the church that failed to reach him with moral guidance, by the parents who didn't provide a stable home.
I don't believe it. Many others in equally disadvantaged circumstances choose not to engage in criminal activities. If we free the criminal, even partly, from accountability, we become a society of endless excuses where no one accepts responsibility for anything.
We in America desperately need more people who believe that the person who commits a crime is the one responsible for it.
What the wise man said suggests that ______.
A．getB．takeC．bringD．fetch
A．ideallyB．heavilyC．aheadD．particularly
From the author's experience given in the last paragraph, we can conclude that to be a good matchmaker, sometimes it is better for one to be ______.
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