[简答题]甲公司于2000年4月1日以560 000元投资乙公司普通股，占有乙公司普通股的 30%，并对乙公司有重大影响，甲公司按权益法核算对乙公司的投资。乙公司2000年1月1日的所有者权益总额为1 950 000元，3月10日分配现金股利100 000元，全年实现净利润 600 000元(假定均匀发生)。
要求：编制甲公司2000年关于上述投资的会计处理。

Science fiction has a tendency to become science fact. Something like Hal, the on-board spaceship computer capable of ethical decision making and intelligence in Arthur Clarke’s 2001:A space Odyssey , is being discussed seriously in modern artificial-intelligence (AI) laboratories. (46) That is not to say that computers will evolve exactly as Clarke envisioned, any more than propulsion systems developed in the way Jules Verne imagined three-quarters of a century before a rocked sent a spaceship to the moon. (47)However, computer scientists are developing systems that come very close to mimicking parts of human cognition;it seems plausible that something like Hal will be around before you depart from this earth.
(48) Computerized cognition, or artificial intelligence (AI), as it is often called, is broadly defined as that branch of computer science that deals with the development of computers (hardware) and computer programs (software) that emulate h