试题与答案

(八) 甲股份有限公司于20×8年2月1日向乙公司发行以自身普通股为标的的看涨期权。

题型:单项选择题

题目:

(八) 甲股份有限公司于20×8年2月1日向乙公司发行以自身普通股为标的的看涨期权。根据该期权合同,如果乙公司行权(行权价为102元),其有权于20×9年1月31日以每股102元的价格向甲公司购入其普通股1000股。
其他有关资料如下:
(1) 合同签定日20×8年2月1日
(2) 20×8年2月1日每股市价 100元
(3) 20×8年12月31日每股市价105元
(4) 20×9年1月31日每股市价 103元
(5) 20×9年1月31日应支付的固定行权价格 102元
(6) 20×8年2月1日期权的公允价值 4000元
(7) 20×8年12月31日期权的公允价值 3000元
(8) 20×9年1月31日期权的公允价值 1000元
(9) 结算方式:乙公司行权时以现金换取甲公司的普通股

下列属于权益工具的是( )。

A.发行的普通公司债券

B.发行的可转换公司债券

C.发行的、使持有者有权以固定价格换取固定数量该企业普通股的股票期权

D.发行的、使持有者有权以该企业普通股净额结算的股票期权

答案:

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参考答案:解析:本题考核坏账准备的计算。 ①借:应收账款 1053 贷:主营业务收入 900 应交税费——应交增值税(销项税额) ...

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题型:阅读理解

The summer vacation is over. It is true that time always flies fast. During the vacation , the weather was bad and I could not do much work, but I live happily.

As the afternoon was hot, I did my work in the morning. I used to get up at 6:30 and take a walk in the garden for half an hour. After breakfast, I began reading English and Chinese and did some exercises in maths. This took me three hours or more. I worked quite hard and made good progress.

I spent the afternoon outside. I went to swim and it was very funny. I would not go home until it was five or six o’clock. Sometimes a friend would come to see me and we would spend some hours listening to music.

In this way, I spent my vacation happily. And I not only studied well but also became a good swimmer. Now I am in good health and high spirits.

60. What does the text tell us?

A. How the writer spent his summer vacation.

B. What the weather was like in the summer.

C. When the writer got up in the morning.

D. Where the writer took a walk.

61.The writer spent most of the afternoon _______.

A. listening to music    B. visiting his friends    C. walking in the garden   D. swimming 

62. The writer had very good summer holidays because he ______.

A. worked very hard and made good progress

B. learned to swim and did his work well

C. got up early and went home late

D. liked swimming better than studying

63.Which of the following is NOT true?

A. The writer made progress in his lesson.

B. The writer took a walk for half an hour before breakfast

C. The writer began studying as soon as as he got up.

D. The writer spent more time swimming than listening to music.

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