2014年电大西方经济学第三题小抄参考.doc

专业好文档（1）甲公司为购买方（2）2008年6月30日为购买日（3）计算确定合并成本2100+800+80=2980（万元）（4） 外置固定资产利得2100（2000200）300（万元） 外置无形资产损失（1000100）800100（万元）（5）借：固定资产清理 1800 累计折旧 200货：固定资产 2000借：长期股权投资 2980累计摊销 100货：固定资产清理 1800 无形资产 1000 银行存款 80 营业外收入 200（6）购买日合并财务报表中应确认的商誉金额2100+800+80350080%180（万元）winger tuivasa-sheck, who scored two tries in the kiwis 20-18 semi-final win over england, has been passed fit after a lower-leg injury, while slater has been named at full-back but is still recovering from a knee injury aggravated against usa.both sides boast 100% records heading into the encounter but australia have not conceded a try since josh charnleys effort in their first pool match against england on the opening day.aussie winger jarryd hayne is the competitions top try scorer with nine, closely followed by tuivasa-sheck with eight.but it is recently named rugby league international federation player of the year sonny bill williams who has attracted the most interest in the tournament so far.the kiwi - with a tournament high 17 offloads - has the chance of becoming the first player to win the world cup in both rugby league and rugby union after triumphing with the all blacks in 2011.id give every award back in a heartbeat just to get across the line this weekend, said williams.the (lack of) air up there watch mcayman islands-based webb, the head of fifas anti-racism taskforce, is in london for the football associations 150th anniversary celebrations and will attend citys premier league match at chelsea on sunday.i am going to be at the match tomorrow and i have asked to meet yaya toure, he told bbc sport.for me its about how he felt and i would like to speak to him first to find out what his experience was.uefa hasopened disciplinary proceedings against cskafor the racist behaviour of their fans duringcitys 2-1 win.michel platini, president of european footballs governing body, has also ordered an immediate investigation into the referees actions.cska said they were surprised and disappointed by toures complaint. in a statement the russian side added: we found no racist insults from fans of cska. baumgartner the disappointing news: mission aborted.the supersonic descent could happen as early as sunda.the weather plays an important role in this mission. starting at the ground, conditions have to be very calm - winds less than 2 mph, with no precipitation or humidity and limited cloud cover. the balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our day-to-day weather lives. it will climb higher than the tip of mount everest (5.5 miles/8.85 kilometers), drifting even higher than the cruising altitude of commercial airliners (5.6 miles/9.17 kilometers) and into the stratosphere. as he crosses the boundary layer (called the tropopause),e can expect a lot of turbulence.the balloon will slowly drift to the edge of space at 120,000 feet ( then, i would assume, he will slowly step out onto something resembling an olympic diving platform.they blew it in 2008 when they got caught cold in the final and they will not make the same mistake against the kiwis in manchester.five years ago they cruised through to the final and so far history has repeated itself here - the last try they conceded was scored by englands josh charnley in the opening game of the tournament.that could be classed as a weakness, a team under-cooked - but i have been impressed by the kangaroos focus in their games since then.they have been concentrating on the sort of stuff that wins you tough, even contests - strong defence, especially on their own goal-line, completing sets and a good kick-chase. theyve been great at all the unglamorous stuff that often goes unnoticed in the stands but not by your team-mates.it is as though their entire tournament has been preparation for the final.in johnathan thurston, cooper cronk, cameron smith and either billy slater or greg inglis at full-back they have a spine that is unmatched in rugby league. they have played in so many high-pressure games - a priceless asset going into saturday.the kiwis are a lot less experienced but winning