题目内容
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. 15（）
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丙公司2012年度归属于普通股股东的净利润为800万元，发行在外普通股加权平均数为2000万股。2012年3月1日，该公司与股东签订了一份远期回购合同，承诺一年后以每股5.5元的价格回购其发行在外的普通股480万股。假设，该普通股2012年3月至12月平均每股市场价格为5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年度基本每股收益为( )元/股。
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2012年度利润表中列示的基本每股收益和稀释每股收益以及经重新计算的比较每股收益，下列说法中正确的有( )。
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. 11（）
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. 4（）
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