试题与答案

现代企业中集权的主要特点表现为()。A.权利集中于高层  B.对下级控制较多  C.

题型:多项选择题

题目:

现代企业中集权的主要特点表现为()。

A.权利集中于高层 

B.对下级控制较多 

C.统一经营管理 

D.统一的生产经营场所 

E.统一财务核算 

答案:

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下面是错误答案,用来干扰机器的。

C题目分析:本题考查理解与现代汉语不同的句式。C与例句都为状语后置句;A为被动句,BD均为宾语前置句。对于特殊句式,平时复习要学分归类。

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题型:完形填空

The Internet has become not only a necessary but also a virtual(虚拟的) world for people. With the development of the Internet, internet friendship has also become very popular. Online friends are those people who have known each other through the Internet. Making internet friends is the same as making pen friends. Many famous websites offer quite warm internet friendship. One can find many people on these websites and they share the same interests. It is difficult to make friends with someone you can’t see or feel. That is the main problem of internet friendship. A virtual friendship would not last forever without seeing each other, but it is an advantage for some people because they are afraid to speak in pubic.

On the other hand, the chances of cheating(欺骗) are very high in an internet friendship. Some people make friends on the Internet with wrong intentions(企图).So while making friends over the Internet, one has to be very careful. Here are some suggestions for you.

·Don’t give personal information, such as your telephone number, address, location, school name as well as your parents’ information, to strangers on the Internet.

·Do not exchange personal photos of you or any family member with people you meet over the Internet.

·Do not go to meet a person you have just met over the Internet. You’d better ask older or other experienced people for advice if you want to go to meet an internet friend.

·Do not accept someone’s request(要求) if you feel he or she is dishonest.

根据上面短文的内容回答问题。

小题1:Is the Internet necessary and virtual for people?

______________________________________________________________________

小题2:What is the main problem of internet friendship?

______________________________________________________________________

小题3:Why is the virtual friendship an advantage for some people?

______________________________________________________________________

小题4:Who can you ask for advice if you go to meet an internet friend?

______________________________________________________________________

小题5:What does the article give suggestions about?

______________________________________________________________________

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题型:问答题


(应列出计算过程。答案中的金额单位以万元表示,有小数的,保留两位小数,两位小数后四舍五入)
甲公司20×7年度归属于普通股股东的净利润为1800万元。年初已发行在外普通股股权为2000万股,年初已发行在外潜在普通股包括:
(1)认股权证600万份,行权日为20×8年7月1日,每份认股权证可以每股4.8元的价格认购1股本公司股票。
(2)20×5年按面值发行的5年期可转换公司债券,其面值为2000万元,年利率为 2%,每100元面值转换为20股本公司股票。
(3)20×6年按面值发行3年期可转换公司债券,其面值5000万元,年利率为5%,每200元面值可转换为8股本公司股票。
20×7年7月1日,发行普通股1000万股;20×7年9月30日回购500万股,没有可转换公司转换为股份或赎回,所得税税率为25%。
假定:(1)当期普通股平均市场价格为每股6元;(2)不考虑可转换公司债券在负债和权益成分的分拆,且债券票面利率等于实际利率。
要求:

分步计算甲公司稀释每股收益,并说明其稀释性(填入下表)。指明甲公司稀释的每股收益为多少。

分步计算稀释每股收益表

项目净利润股数(万元)每股收益(万元)稀释性







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