题目内容

长江公司为上市公司,2012年1月1日发行在外的普通股股数为20000万股。2012年,长江公司发生以下与权益性工具相关的交易或事项: (1)3月20日,长江公司与承销商签订股份发行合同。4月1日,定向增发8000万股普通股作为非同一控制下企业合并对价,于当日取得对被购买方的控制权。 (2)7月1日,根据股东大会决议,以2012年6月30日股份为基础分派股票股利,每10股送3股。 (3)10月1日,根据经批准的股权激励计划,授予高级管理人员4000万股股票期权,每一份期权行权时可按4元的价格购买长江公司的1股普通股。 (4)长江公司2012年10月1日至2012年12月31日普通股平均市价为每股10元,2012年度合并净利润为17500万元,其中归属于长江公司普通股股东的部分为14000万元。 (5)2011年1月1日发行在外的普通股份为20000万股,2011年度未发生变化。2011年度合并净利润为15000万元,其中归属于长江公司普通股股东的部分为12000万元。 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)。 下列各项关于长江公司每股收益计算的表述中,错误的有( )。

A. 在计算合并财务报表的每股收益时,其分子应为合并净利润,包括少数股东损益
B. 计算稀释每股收益时,股票期权应假设于当年1月1日转换为普通股
C. 新发行的普通股应当自发行合同签订之日起计入发行在外普通股股数
D. 计算稀释每股收益时,应在基本每股收箍的基础上考虑具有稀释性潜在普通股的影响
E. 非同一控制下企业合并中作为对价发行的普通股股数应当从年初起计算

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丙公司2012年年初对外发行100万份认股权证,规定每份认股权证可按行权价格7元认购1股普通股股票。2012年度归属于普通股股东的净利润为200万元,发行在外普通股加权平均数为500万股,普通股当期平均市场价格为8元。 要求:根据上述资料,不考虑其他因素,回答下列问题。 丙公司2012年稀释每股收益为( )元/股。

A. 0.5
B. 0.39
C. 0.4
D. 0.49

渔民华某经航运主管机关批准并取得航运许可证,在渡口用自己的渔船摆渡过河的行人。一日华某在超载摆渡行人时,被航运主管机关的执法人员拦截。经调查,执法人员欲对华某作出行政处罚。 请分析案例,回答以下问题 如果华某对处罚决定既不向上级机关申请复议,也不向人民法院提起诉讼,超过规定期限仍不缴纳罚款,则航运主管机关可以采取的措施有( )。

A. 每日按罚款数额的3%对华某加处罚款
B. 依法拍卖华某被扣押的渔船
C. 直接强制华某履行
D. 申请法院强制执行

The road to controlling population growth in the 20th century was paved with good intentions and unpleasant policies that did not work, a new book argues an historian who grew up as the youngest of eight children might well be expected to approach the question of whether the world is overpopulated from an unusual angle. Matthew Connelly, a professor at Columbia University, dedicates his study of those who thought the planet had too many people and tried to do something about it to his parents, "for having so many children". Yet, he assures the reader, it Was not his personal experience of large families that drew him to the subject. Mr. Connelly’s mentor, Paul Kennedy of Yale University, believed it was necessary to look beyond great-power rivalries to understand the post-cold-war era. In 1994 the pair wrote an article for Atlantic Mouthly arguing that population growth in poor countries, increasing awareness of global economic inequality and the prospect of mass migration could lead to clashes between the West and "the rest". When, years later, Mr. Connelly began his own book on population growth, he still thought of the topic as a way to offer a broader understanding of world security. He ended up writing a very different-and angry-book, one about people who looked at the human race reproducing itself and saw what a gardener sees when looking at a prize plant: something to be encouraged to bloom in some places and pruned in others. As the world population soared, the population controllers came to believe they were fighting a war, and there would be collateral damage. Millions of devices were exported to poor countries although they were known to cause infections and sterility. "Perhaps the individual patient is expendable in the general scheme of things," said a participant at a conference on the devices organized in 1962 by the Population Council, a research institute founded by John [D] Rockefeller, "particularly if the infection she acquires is sterilizing but not lethal. " Furthermore, statistical estimates suggest that as much as 90% of the reason that women have families of a particular size is simply because that is the number of children they want. Where women gained education and rights, birth rates fell. As with reproduction itself, for people to become less fruitful, desire must precede performance. According to the passage, what might be a better way to control population

A. To estimate the population trend with statistics.
B. To control the size of a family as a whole.
C. To grant more education and rights to women.
D. To decrease women’s ability to reproduce.

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. 20()

A. for
B. off
C. back
D. in

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