试题与答案

炉顶应有一定坡度,以利于排水。

题型:判断题

题目:

炉顶应有一定坡度,以利于排水。

答案:

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参考答案:A解析:[知识点] 维生素C及其制剂的分析

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题型:阅读理解

     Rising levels of carbon dioxide in the atmosphere are a major cause of climate change, and now

a new study has confirmed that atmospheric CO2 is also affecting the ocean chemistry and potentially harming

sea life. 

     Montana State University scientist Robert Dore has been researching the water in the Pacific Ocean

for almost two decades.

     "We've been going to the same spot in the Pacific Ocean, and we try and characterize long-term change

in the open ocean environment. And one of the key things that we measure is CO2 levels. And we've been

able to record this increasing quantity of atmospheric CO2 into the ocean."

     Scientists expected that as atmospheric CO2 increased, more and more of the carbon dioxide would be

absorbed into the ocean, affecting the chemical balance of the sea water, with a potentially harmful impact

on shellfish and coral in particular.

     "As carbon dioxide dissolves (溶解) in the water, or seawater in this case, it forms a weak acid (酸),

carbonic acid," Dore explains. "And therefore, as the concentration of CO2 in the atmosphere goes up and

that exchanges with the surface seawater, it drives the pH down, and makes it more acidic."

     The seawater Dore and his colleagues have analyzed confirms what the theory predicts.

     The effect was particular striking at about 250 meters down, and again at 500 meters. Dore and his

colleagues came up with two possible explanations. It could be that surface water picked up CO2 and then

moved to those depths. Or there could be a biological explanation.

     "It's important to realize that the oceans are really becoming acidic. And it can have negative impacts on

a whole variety of sea life from fish to coral. It's potentially catastrophic."

1. What can be the best title of the passage?

A. Sea Life Facing Danger

B. Scientist Researching Seawater

C. Oceans Becoming More Acidic

D. Climate Change Affecting Seawater

2. Which of the following shows the process of the impact of atmospheric CO2 on sea life?

a. Sea life is endangered.

b. CO2 goes into the surface water.

c. The ocean chemistry is affected.

d. CO2 decreases the pH and makes the seawater more acidic.

e. CO2 levels in the atmosphere go up.

A. a→b→c→d→e

B. e→b→c→d→a

C. a→e→c→d→b

D. e→d→c→b→a

3. Scientist Robert Dore came to the conclusion based on _______.

A. his research and analysis

B. the expectation of other scientists

C. some former theory

D. a major cause of climate change

4. What does the passage want to tell us most?

A. It takes time to make a scientific study.

B. Atmospheric CO2 is doing harm to sea life.

C. Robert Dore is a committed and serious scientist.

D. Measures should be taken to prevent the potential catastrophe.

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题型:问答题

甲股份有限公司(本题下称“甲公司”)为上市公司,其相关交易或事项如下:
(1) 经相关部门批准,甲公司于2009年1月1日按面值发行分期付息、到期一次还本的可转换公司债券2000万份,每份面值为100。可转换公司债券发行价格总额为200000万元,发行费用为3200万元,实际募集资金已存入银行专户。
根据可转换公司债券募集说明书的约定,可转换公司债券的期限为3年。自2009年1月1日起至2011年12月31日止;可转换公司债券的票面年利率为:第一年1.5%,第二年2%,第三年为2.5%;可转换公司债券的利息自发行之日起每年支付一次,起息日为可转换公司债券发行之日即2009年1月1日,付息日为可转换公司债券发行之日起每满一年的当日,即每年的1月1日;可转换公司债券在发行1年后可转换为甲公司普通股股票,初始转股价格为每股10元,每份债券可转换为10股普通股股票(每股面值1元);发行可转换公司债券募集的资金专项用于生产用厂房的建设。
(2) 甲公司将募集资金陆续投入生产用厂房的建设,截至2009年12月31日,全部募集资金已使用完毕。生产用厂房于2009年12月31日达到预定可使用状态。
(3) 2010年1月1日,甲公司支付2009年度可转换公司债券利息3000万元。
(4) 2010年7月1日,由于甲公司股票价格涨幅较大,全体债券持有人将其持有的可转换公司债券全部转换为甲公司普通股股票。
(5) 其他资料如下:
①甲公司将发行的可转换公司债券的负债成份划分为以摊余成本计量的金融负债。
②甲公司发行可转换公司债券时无债券发行人赎回和债券持有人回售条款以及变更初始转股价格的条款,发行时二级市场上与之类似的没有附带转换权的债券市场利率为6%。
③按债券面值及初始转股价格计算转股数量,在当期付息前转股的,利息不再单独支付。
④2009年甲上市公司归属于普通股股东的净利润为30000万元,2009年发行在外普通股加权平均数为40000万股。
⑤所得税税率为25%,不考虑其他相关因素。

计算甲公司发行可转换公司债券时负债成份和权益成份的公允价值;

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