[多项选择]与已审母公司会计报表和合并会计报表有关的勾稽关系中，正确的有( )。
A. 母公司资产负债表“股本”项目期末数，应等于同期合并资产负债表“股本”项目期末数
B. 母公司资产负债表“盈余公积”项目期本数，应等于同期合并资产负债表“盈余公 积”项目期末数
C. 母公司资产负债表“未分配利润”项目期末数，应等于同期合并资产负债表“未分配利润”项目期末数
D. 合并利润及利润分配表中，“年初未分配利润”项目“本年累计数”栏的数额应等于“未分配利润”项目“上年数”栏的数额

Some years ago, Pioneer Hi-bred International, where I was employed, purchased Norand Corporation. Pioneer’s sales representatives used Norand hand-held terminals to upload daily sales information and download new price and sales incentive information. Pioneer bought so many of these hand-held terminals, the economics made the purchase of Norand look interesting. 61) {{U}}Owning Norand also allowed Pioneer to explore high-technology markets outside agriculture. {{/U}}
But after several years, the emerging laptop PC technology made the hand-held units out-of-date. Pioneer sold Norand at a loss. 62) {{U}}Pioneer always took a given percent of the annual profits to divide equally among all employees, so our profit-sharing checks were lower than if Pioneer had not purchased Norand. Additionally, my Pioneer stock was lower than it had been before the purchase of Norand. I was not pleased. {{/U}}
63) {{U}}The CEO of Pioneer, Tom Urban made an