问答题简答题：对未经批准或者未按照规定的时间、区域和采挖方式在草原上进行采土、采砂、采石等活动的如

(七) 正保公司2008年度归属于普通股股东的净利润为40000万元，归属于优先股股东的净利润为1000万元，发行在外普通股加权平均数为100000万股。年初已发行在外的潜在普通股有：
(1) 股份期权12000万份，每份股份期权拥有在授权日起五年后的可行权日以8元的行权价格购买1股本公司新发股票的权利。
(2) 经批准于2008年1月1日发行了50万份可转换债券，每份面值1000元，取得总价款50400万元。该债券期限为5年，票面年利率为3%，实际利率为4%，自2009年1月1日起利息按年支付；债券发行1年后可转换为普通股股票，初始转股价为每股10元，股票面值为每股1元。甲公司在该项可转换公司债券进行初始确认时，按相关规定进行了分拆。
假定：①甲公司采用实际利率法确认利息费用；②每年年末计提债券利息和确认利息费用；③不考虑其他相关因素；④(P/A，4%，5)=4.4518，(P/F，4%，5)=0.8219；⑤按实际利率计算的可转换公司债券的现值即为其包含的负债成份的公允价值；⑥按发行当日可转换公司债券的账面价值计算转股数。⑦稀释性每股收益计算结果保留4位小数，其余计算保留两位小数，单位以万元或万股表示。
当期普通股平均市场价格为12元，年度内没有期权被行权，所得税税率为25%。

下列有关每股收益列报的说法中，不正确的是( )。

A．所有企业均应在利润表中列示基本每股收益和稀释每股收益

B．不存在稀释性潜在普通股的上市公司应当在利润表中单独列示基本每股收益

C．存在稀释性潜在普通股的上市公司应当在利润表中单独列示基本每股收益和稀释每股收益

D．与合并报表一同提供的母公司财务报表中不要求计算和列报每股收益

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题型：单项选择题

Starting with his review of Skinner’s Verbal Behavior, Noam Chomsky had led the psycholinguists who argue that man has developed an innate (天生的) capacity for dealing with the linguistic universals common to all languages. Experience and learning then provide only information about the (1) instances of those universal aspects of language which are needed to communicate with other people within a particular language (2) .

This linguistic approach (3) the view that language is built upon learned associations between words. What is learned is not strings of words per se (本身), but (4) rules that enable a speaker to (5) an infinite variety of novel sentences. (6) single words are learned as concepts: they do not stand in a one-to-one (7) with the particular thing signified, but (8) all members of a general class.

This view of the innate aspect of language learning is at first not readily (9) into existing psychological frameworks and (10) a challenge that has stimulated much thought and new research directions. Chomsky argues that a precondition for language development is the existence of certain principles "intrinsic (原有的) to the mind" that provide invariant structures (11) perceiving, learning and thinking. Language (12) all of these processes; thus its study (13) our theories of knowledge in general.

Basic to this model of language is the notion that a child’s learning of language is a kind of theory (14) . It’s thought to be accomplished (15) explicit instruction, (16) of intelligence level, at an early age when he is not capable of other complex (17) or motor achievements, and with relatively little reliable data to go on. (18) , the child constructs a theory of an ideal language which has broad (19) power. Chomsky argues that all children could not develop the same basic theory (20) it not for the innate existence of properties of mental organization which limit the possible properties of languages.

4（）

A.transformational

B.institutional

C.systematic

D.constitutional

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对未经批准或者未按照规定的时间、区域和采挖方式在草原上进行采土、采砂、采石等活动的如

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