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问题 选择题

22. —What an amazing film! It’s the most interesting film I’ve ever seen.

—But I’m sure it won’t interest ______.

A．somebody

B．anybody

C．nobody

D．everybody

答案

答案：D

单项选择题

(三)


20×0年1月，为激励高级管理人员，甲上市公司与其高级管理人员签署股份支付协议，规定：如果高级管理人员在其后3年中都在本公司任职服务，并且公司股价每年均提高10%以上，管理层成员即可以低于市价的价格购买一定数量的本公司股票。甲公司估计期权在授予日的公允价值为500万元。在授予日，甲公司估计3年内管理层离职的比例为10%；在第二年年末，甲公司调整其估计离职率为5%；到第三年末，甲公司的实际离职率为6%。在第一年中，公司股价提高了10.5%，第二年提高了11%，第三年提高了6%。公司在第一年、第二年年末均预计下年能实现当年股价增长10%以上的目标。
要求：根据上述资料，不考其他因素，回答下列问题。

下列关于甲公司该股份支付业务会计处理的表述中，不正确的是( )。

A．甲公司股份支付的确认和计量，都以符合相关法规要求、完整有效的股份支付协议为基础
B．甲公司把该股份支付协议作为以权益结算的换取职工提供服务的股份支付，并且按所授予权益工具在授予日的公允价值计量
C．甲公司把该股份支付协议作为以现金结算的股份支付，而且在可行权日之后将相关权益的公允价值变动计入当期损益
D．甲公司把该股份支付协议作为以权益结算的股份支付，而且在可行权日之后应不得对相关的所有者权益按公允价值进行调整
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单项选择题

I first went to hear a live rock concert when I was eight years old. My brother and his friends were all fans of a heavy metal group called Black Wednesday. When they discovered that Black Wednesday were going to perform at our local theatre, they all bought (21) for the performance. However, at the last minute, once of the friends couldn’t go, so my brother offered me the ticket. I was really excited!

I remember the buzz (嘈杂声) of excitement inside the theatre as we all found our seats. After a few minutes, the lights went down and everybody became quiet. I could barely make out the stage in the (22) . We waited. Then there was a roar from the crowd, like an explosion, as the first members of the band stepped onto the stage. My brother leaned over and shouted something in my ear, but I couldn’t hear what he was saying. The first song was already starting and the music was as (23) as a jet engine. I could (24) the drum beats and bass notes in my stomach.

I can’t recall any of the songs that the band played. I just (25) that I really enjoyed the show and didn’t want it to (26) . But in the end, after three encores (加演), the show finished. We left the (27) and walked unsteadily out onto the pavement. I felt a little dizzy, as if I had just woken from a long sleep. My ears were still (28) with the beat of the last song.

After the (29) , I became a Black Wednesday fan too for a few years before getting into other kinds of music. Once in a while, though, I listen to one of their songs and (30) I’m back at that first show.

29().

A. competition

B. performance

C. interview

D. celebration
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