题目内容
甲公司于2009年7月1日向乙公司发行以自身普通股为标的的看涨期权，公允价值为5000元，根据该期权合同，乙公司有权在2010年1月31日以每股固定行权价50元从甲公司购入普通股2000股，每股面值1元。 其他有关资料如下： (1)2009年7月1日每股市价48元 (2)2009年12月31日每股市价52元 (3)2010年1月31日每股市价51元 (4)2009年12月31日期权的公允价值4000元 (5)2010年1月31日期权的公允价值2000元 假设合同规定甲公司2010年1月31日交付2000股普通股同时以每股50元收取现金与乙公司结算，以下甲公司会计处理中正确的有( )。
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Passage 3 Plain and simple, stock is a share in the ownership of a company. Stock represents a claim on the company’s assets and earnings. As you acquire more stock, your ownership stake in the company becomes greater. Whether you say shares, equity, or stock, it all means the same thing. Holding a company’s stock means that you are one of the many owners (shareholders) of a company, and, as such, you have a claim (albeit usually very small) to everything the company owns. Yes, this means that technically you own a tiny sliver of every piece of furniture, every trademark, and every contract of the company. As an owner, you are entitled to your share of the company’s earnings as well as any voting rights attached to the stock. A stock is represented by a stock certificate. This is a fancy piece of paper that is proof of your ownership. In today’s computer age, you won’t actually get to see this document because your brokerage keeps these records electronically, which is also known as holding shares "in street name". This is done to make the shares easier to trade. In the past when a person wanted to sell his or her shares, that person physically took the certificates down to the brokerage. Now, trading with a click of the mouse or a phone call makes life easier for everybody. Being a shareholder of a public company does not mean you have a say in the day-to-day running of the business. Instead, one vote per share to elect the board of directors at annual meetings is the extent to which you have a say in the company. For instance, being a Microsoft shareholder doesn’t mean you can call up Bill Gates and tell him how you think the company should be run. The management of the company is supposed to increase the value of the firm for shareholders. If this doesn’t happen, the shareholders can vote to have the management removed well, this is the theory anyway. In reality, individual investors like you and I don’t own enough shares to have a material influence on the company. It’s really the big boys like large institutional investors and billionaire entrepreneurs who make the decisions. The word "stake" in the first paragraph probably stands for ______.
Even their parents struggle to draw the tiniest hint of emotion or social connection from autistic(患孤独症的) children, so imagine what happens when a stranger sits with the child for hours to get through the standard IQ test. For 10 of the test’s 12 sections, the child must listen and respond to spoken questions. Since for many autistics it is torture to try to engage with someone even on this impersonal level, it’s no wonder so many wind up with IQ scores just above a carrot’s. More precisely, fully three quarters of autistics are classified as having below-normal intelligence, with many deemed mentally retarded.Researchers have tried a different IQ test, one that requires no social interaction. As they report in the journal Psychological Science, autistic children’s scores came out starkly different than on the oral, interactive IQ test — suggesting a burning intelligence inside these kids that educators are failing to uncover.For the study, children took two IQ tests. In the more widely used Wechsler, they tried to arrange and complete pictures, do simple arithmetic, demonstrate vocabulary comprehension and answer questions— almost all in response to a stranger’s questions. In the Raven’s Progressive Matrices test, they got brief instructions, then went off on their own to analyze three-by-three arrays of geometric designs, with one missing, and choose the design that belonged in the empty place. The disparity in scores was striking. Overall, the autistics scored around the 30th percentile on the Wechsler, which corresponds to "low average" IQ. But they averaged in the 56th percentile on the Raven’s. not a single autistic child scored in the "high intelligence" range on the Wechsler; on the Raven’s, one third did. Healthy children showed no such disparity.That presents a puzzle. If many autistics arc more intelligent than an IQ test shows, why haven’t their parents noticed Partly because many parents welcome a low score, which brings their child more special services from schools and public agencies. But another force is at work. "We often think of intelligence as what you can show, such as by speaking fluently," says a psychologist. "Parents as well as professionals might be biased to look at that" rather than dig for the hidden intellectual spark.The challenge is to coax that spark into the kind of intelligence that manifests itself in practice. That is something autism researchers are far from doing. Many experts dismiss autistics’ exceptional reading, artistic or other abilities as side effects of abnormal brain function. They advise parents to steer their child away from what he excels at and obsesses over, and toward what he struggles with. It makes you wonder how many other children, whose intellectual potential we’re too blind to see, we’ve also given up on. The author indicates that autism researchers should not focus on （）
Normally a financial market consists of foreign exchange market, money market, bond market and equity market. The last two markets usually fall into the category of securities market or capital market.
Section One Directions: There are three passages in this section. Each passage is followed by some questions or unfinished statements. For each of them, there are four choices marked A, B, C and D. You should make the best choice and mark the corresponding letter on the ANSWER SHEET by drawing a single line through the center.Passage 1 Commercial bank deposits, including demand deposits, are subject to immediate withdrawal during regular banking hours at the request of the depositor with the exception of certain time deposits, discussed in this section. Demand deposits may be withdrawn in the form of currency or coin, or they may be transferred to another account at any commercial bank. Demand deposits at commercial banks can be transferred by bank check and are sometimes called checking accounts. No money interest is paid on demand deposits. Checkable NOW accounts, or share drafts at credit unions, which are available to consumers but not business depositors, pay interest. Technically, they are savings accounts that are accessible by a negotiable order of withdrawal. Savings deposits at commercial banks and thrifts can usually be withdrawn as currency or coin, or as a cashier’s check of the bank (a check drawn against the issuing bank) ; they may be trans-fenced into the depositor’s demand deposit account at the same bank, although technically the bank may refuse to withdraw or transfer a savings account for 30 days. Time deposit accounts with specified maturities are exceptions to the convention that commercial bank deposits should be convertible to cash on demand. Prior to the date of maturity, the bank may refuse to exchange such a time deposit claim or may impose a penalty fee. The time deposit pays interest, giving it one of the characteristics of other private bonds. Consumer or personal time deposits include CDs in denominations of less than $100,000. They are non-negotiable; that is, they cannot be sold and must be returned to the issuing bank by the original purchaser. Until 1976, there were effective ceilings on interest payments. In 1973, consumer CDs were first authorized with ceiling interest yields closer to market interest rates. They were called money market certificates. Which of the following is not mentioned in the passage
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