甲公司为上市公司,2011年至2012年的有关资料如下: (1)2011年1月1日发行在外的普通股股数为60000万股。 (2)2011年6月30日,经股东大会同意并经相关监管部门核准,甲公司以2011年6月20日为股权登记日,向全体股东每10股发放2份认股权证,共计发放12000万份认股权证,每份认股权证可以在2012年6月30日按照每股4元的价格认购1股甲公司普通股股票。 2012年6月30日,认股权证持有人全部行权,甲公司收到认股权证持有人交纳的股款48000万元。2012年7月1日,甲公司办理完成工商变更登记,将注册资本变更为72000万元。 (3)2012年9月20日,经股东大会批准,甲公司以2012年7月31日股份总额72000万股为基数,向全体股东每10股派发2股股票股利。 (4)甲公司归属于普通股股东的净利润2011年度为31500万元,2012年度为41760万元。 (5)甲公司股票2011年7月至2011年12月平均市场价格为每股8元,2012年1月至2012年6月平均市场价格为每股10元。 假定不存在其他股份变动因素。 要求:根据上述资料,不考虑其他因素,回答下列问题(计算结果保留四位小数)。 关于甲公司2011年度利润表中列示的基本每股收益和稀释每股收益,下列说法中正确的有( )。
A. 基本每股收益为0.525元/股
B. 计算稀释每股收益时调整增加的普通股加权平均数为3000万股
C. 计算稀释每股收益时调整增加的普通股加权平均数为6000万股
D. 稀释每股收益为0.5元/股
E. 稀释每股收益为0.477元/股
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The basic function of money is the enable buying to be separated from selling, thus permitting trade to take place without the so-called double coincidence of barter. If a person has something to sell and wants something else (1) return, it is not necessary to search for someone able and (2) to make the desired exchange of items. The person can sell the (3) item for general purchasing power-that is, "money"-to anyone who wants to buy it and then use the proceeds to buy the desired item from anyone who wants to sell it. The importance of this function of money is (4) illustrated by the experience of Germany just after World War II, (5) paper money was (6) largely useless because, despite inflationary conditions, price controls were effectively (7) by the American, French, and British armies of occupation. People had to (8) to barter or to inefficient money substitutes. The result was to cut total output of the economy in half. The German "economic miracle" just after 1948 reflected partly a currency reform by the occupation authorities, (9) some economists hold that it stemmed primarily from the German government’s (10) of all price controls, (11) . permitting a money economy to (12) a barter economy. (13) of the act of sale from the act of purchase (14) the existence of something that will be generally accepted in payment-this is the " (15) of exchange" function of money. But there must also be something that can serve as a (16) abode of purchasing power, in which the seller holds the proceeds in the interim (17) the first sale and the (18) purchase, or from which the buyer can (19) the general purchasing power with which to pay (20) what is bought. This is the "asset" function of money. 18()
A. consequent
B. relevant
C. inadequate
D. subsequent
重症急性胰腺炎所致的休克为
A. 创伤性休克
B. 感染性休克
C. 失血性休克
D. 心源性休克
The basic function of money is the enable buying to be separated from selling, thus permitting trade to take place without the so-called double coincidence of barter. If a person has something to sell and wants something else (1) return, it is not necessary to search for someone able and (2) to make the desired exchange of items. The person can sell the (3) item for general purchasing power-that is, "money"-to anyone who wants to buy it and then use the proceeds to buy the desired item from anyone who wants to sell it. The importance of this function of money is (4) illustrated by the experience of Germany just after World War II, (5) paper money was (6) largely useless because, despite inflationary conditions, price controls were effectively (7) by the American, French, and British armies of occupation. People had to (8) to barter or to inefficient money substitutes. The result was to cut total output of the economy in half. The German "economic miracle" just after 1948 reflected partly a currency reform by the occupation authorities, (9) some economists hold that it stemmed primarily from the German government’s (10) of all price controls, (11) . permitting a money economy to (12) a barter economy. (13) of the act of sale from the act of purchase (14) the existence of something that will be generally accepted in payment-this is the " (15) of exchange" function of money. But there must also be something that can serve as a (16) abode of purchasing power, in which the seller holds the proceeds in the interim (17) the first sale and the (18) purchase, or from which the buyer can (19) the general purchasing power with which to pay (20) what is bought. This is the "asset" function of money. 12()
A. alternate
B. establish
C. substitute
D. replace
案情:肖某为了骗取保险金,花1万元买来一辆二手名牌轿车,通过在某国有保险公司担任业务员的好友杨某经办,向该保险公司谎报轿车价值为20万元,投保车辆盗抢、毁损险之后,肖某找赵某(男,15岁),给赵某5000元报酬,请赵某将停在肖某自家平房前的轿车烧毁。赵某问为什么,肖某说那是邻居的车,要烧掉报复邻居。赵某说没问题,10天以内解决。赵某拿钱后带上同学吴某(男,15岁)一起吃喝、上网吧。吴某问赵某哪儿来的这些钱,赵某告以实情,并请吴某帮忙,吴某答应,并弄来一大瓶汽油放在赵某家,准备点火用。 此间,肖某担心轿车离自己家太近,烧车会烧到自家和邻居的房屋,就打电话告诉赵某放弃烧车,并让赵某将5000元钱退回。赵某已将钱花去大半,无法偿还,听后十分着急,一边答应停止行动,过几天退钱,一边通知吴某就在当晚行动。吴某答应,约定当晚在烧车地点会合。晚上,赵某带上汽油瓶到烧车地点,吴某因害怕未去。,赵某久等吴某未果,遂决定单独行动。赵某将汽油泼到车上,点火烧车,然后躲在一边察看动静。赵某见火势越烧越大,十分害怕,急忙打电话报火警,并急叫附近四邻灭火。由于赵某报警、喊人救火及时,仅烧毁轿车、烤糊了临近该轿车的几间房屋的门窗和屋檐,未造成其他后果。 事后,肖某向保险公司索赔,保险公司派杨某核定险损事故。杨某明知肖某虚报保险标的价值、恶意制造了这起保险事故,但考虑是朋友关系,还是给其出具了保险事故评估证明,致使保险公司全额赔付肖某20万元保险金。 案发后,杨某在审讯期间主动交代:在3个月前曾利用职务上的便利虚构一起车险事故,从本公司骗领到5万元赔款,据为已有。 问题:1. 根据有关《刑法》规定及刑法原理,对本案进行全面分析。