题目内容
案例分析题长城股份有限公司(以下简称长城公司)是一家大型机械设备制造公司，2008年公司与企业并购有关的事项如下： (1)长城公司为了扩大市场规模、提高市场竞争力，急需一大笔资金进行技术研发和市场开拓，因此公司希望通过资本市场来解决资金瓶颈问题。由于IPO的难度较大，公司打算通过收购上市公司来获得融资平台。X公司是一家高科技企业，其研发技术在业内得到高度评价，公司虽已上市，但由于规模不大，股票总市值并不高。在获取X公司董事会通过后，双方打算通过换股的方式实现合并。2008年1月8日，X公司将通过发行2亿股股票来收购长城公司60%的股权，长城公司则通过股票置换拥有X公司80%的股权。已知长城公司支付的股票价值为10.5亿元；X公司支付的股票对价与此相等。长城公司净资产公允价值为10.2亿元；X公司净资产公允价值为10亿元。合并完成后，X公司其他投资者股权相对分散，长城公司取得了X公司的实质控制权。 (2)2008年4月1日，长城公司以发行股票的方式支付7000万元对价购买了Y公司85%的表决权股份。根据市场预期，Y公司将会为长城公司提供更为广阔的市场空间。为了更好地利用Y公司的渠道优势，同年8月2日，长城公司又以2000万元现金购入剩余15%的股权。Y公司2008年4月1日的资产负债表显示净资产为600万美元，其中经评估确认的固定资产项目公允价值较账面价值高出200万美元；Y公司8月2日的资产负债表账面价值增加了50万美元。2008年4月1日，美元兑换人民币元的比率为1:7；2008年8月2日，美元兑换人民币元的比率为1:6.9。 (3)2008年4月30日，为了引入先进的技术，长城公司以1.2亿元的价格取得W公司25%有表决权的股份，成为w公司战略合作伙伴，此时W公司的公允价值为4亿元。半年后，长城公司果断地以价值2.4亿元的土地再次购入了W公司35%的有表决权股份，此时W公司公允价值为5亿元。经过判断，W公司与长城公司都属于民生集团控制下的企业。 (4)2008年5月9日，长城公司以50万元的价格获得了Z公司100%的股权。在获得控制权后，长城公司注销了Z公司的法人资格。已知Z公司资产项目公允价值如下：库存现金500万元；应收账款300万元；存货500万元；固定资产1000万元。负债项目公允价值如下：短期借款200万元；应付账款2000万元；长期借款2000万元。 (5)2008年9月30日，长城公司为了进入西北市场，以现金5000万元、发行价值6000万元的股票购买了西北地区A公司60%的有表决权股份。A公司为2008年2月新成立的公司，截至2008年9月30日，该公司持有货币资金9500万元，实收资本8000万元，资本公积600万元。 (6)2008年11月5日，长城公司通过资产置换的方式获得了B公司55%的股权，并获得了超过半数的董事会席位。长城公司支付的固定资产公允价值为4000万元，B公司净资产公允价值为7000万元。B公司原有投资者为了保护自身的利益，提出B公司的重大经营决策事项必须经原有股东指派的至少一名董事同意方可实施，长城公司同意了这项安排。 假定本题事项(1)至(5)中有关公司的所有者均按所持有表决权股份的比例参与被投资单位的财务和经营决策，不考虑其他情况。 要求： 根据事项(3)的资料，长城公司连续两次购入W公司的股份，判断长城公司的行为是否构成企业合并，说明具体合并日是哪天，试计算本次合并的商誉。
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Passage Three We assumed ethics needed the seal of certainty, else it was non-rational. And certainty was to be produced by a deductive model: the correct actions were derivable from classical first principles or a hierarchically ranked pantheon of principles. This model, though, is bankrupt. I suggest we think of ethics as analogous to language usage. There are no univocal rules of grammar and style which uniquely determine the best sentence for a particular situation. Nor is language usage universalizable. Although a sentence or phrase is warranted in one case, it does not mean it is automatically appropriate in like circumstances. Nonetheless, language usage is not subjective. This should not surprise us in the least. All intellectual pursuits are relativistic in just these senses. Political science, psychology, chemistry, and physics are not certain, but they are not subjective either. As I see it, ethnical inquiry proceeds like this: we are taught moral principles by parents, teachers, and society at large. As we grow older we become exposed to competing views. These may lead us to reevaluate presently held beliefs. Or we may find ourselves inexplicably making certain valuations, possibly because of inherited altruistic tendencies. We may "learn the hard way" that some actions generate unacceptable consequences. Or we may reflect upon our own and others’ "theories" or patterns of behavior and decide they are inconsistent. The resulting views are "tested"; we act as we think we should and evaluate the consequences of those actions on ourselves and on others. We thereby correct our mistakes in light of the test of time. Of course people make different moral judgments; of course we cannot resolve these differences by using some algorithm which is itself beyond judgment. We have no vantage point outside human experience where we can judge right and wrong, good and bad. But then we don’t have a vantage point from where we can be philosophical relativists either. We are left within the real world, trying to cope with ourselves, with each other, with the world, and with our own fallibility. We do not have all the moral answers, nor do we have an algorithm to discern those answers, neither do we possess an algorithm for determining correct language usage but that does not make us throw up our hands in despair because we can no longer communicate. If we understand ethics in this way, we can see, I think, the real value of ethical theory. Some people talk as if ethical theories give us moral prescriptions. They think we should apply ethical principles as we would a poultice: after diagnosing the ailment, we apply the appropriate dressing. But that is a mistake. No theory provides a set of abstract solutions to apply straightforwardly. Ethical theories are important not because they solve all moral dilemmas but because they help us notice salient features of moral problems and help us understand those problems in context. What does the author mean by saying that we may learn moral principles "the hard way"
阅读下列程序： #include＜iostream.h＞ void main() int i，row=0,column=0,min; static int a[3][3]=100,28,72,-30,2,•100; min=a[0][0]; for(i=0;i＜3;i++) for(j=0;j＜3;j++) if(a[i][j]＜min) min=a[i][j]; row=i; column=j; cout＜＜min＜＜","＜＜row＜＜","＜＜column＜＜endl; 该程序的执行结果为( )。
下列关于刑事诉讼一审审判程序中错误的是( )。
Directions: Read the following passage. For each numbered blank there are four choices marked A. B, C and D. Choose the best one and mark your answers on ANSWER SHEET 1. In the late 1960’s, many people in North America turned their attention to environmental problems, and new steel-and-glass skyscrapers were widely criticized. Ecologists pointing (21) that a cluster of tall buildings in a city often overburdens public transportation and parking lot (22) . Skyscrapers are also enormous (23) , and wasters, of electric power. In one recent year, the addition (24) 17 million square feet of skyscraper office space in New York City raised the (25) daily demand for electricity by 120,000 kilowatts-- enough to (26) the entire city of Albany for a day. Glass-wailed skyscraper can be especially (27) . The heat loss (or gain) through a wall of half-inch plate glass is more than ten times (28) through a typical masonry wall filled with insulation board. To lessen the strain (29) heating and air-conditioning equipment, (30) of skyscrapers have begun to use double-glazed panels of glass, and reflective glasses (31) with silver or gold mirror films that reduce (32) as well as heat gain. However, (33) skyscrapers raise the temperature of the surrounding air and (34) neighboring buildings. Skyscrapers put severe pressure on a city’s sanitation (35) , too. If fully occupied, the two World Trade Center towers in New York City would alone generate 2.25 million gallons of raw sewage each year--as (36) as a city the size of Stamford, Connecticut, which has a (37) of more than 109,000. Skyscrapers also (38) with television reception, block bird flyways, and obstruct air traffic. Still, people (39) to build skyscrapers for all the reasons that they have always built them--personal ambition and the (40) of owners to have the largest possible amount of rentable space.
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