问题 阅读理解
阅读理解。
     Henry was a carpenter(木匠)of our village. Once I asked him to make a dining table for my wife. He
made it just the right size to fill the space between the two windows. When I arrived home that evening,
Henry was drinking a cup of tea and writing out his bill for his work..
     My wife said to me,quietly,"That,s his ninth cup of tea today."But she said loudly, "It's a beautiful table
,dear,isn't it?"
     "I won't decide about that until I see that bill." I said.
     Henry laughed and gave me his bill for the work. It said:
                                              BILL
One dining table                                             June 10,1995
Cost of wood                                                17.00
Paint(油漆)                                                   1.50
Work,8 hours(1 an hour)                                8.00
Total(总计)                                                   36.50
     When I was looking at the bill,Henry said,"it's been a fine day,hasn't it? Quite sunny."
     "Yes,"I said. "I'm glad it is only the 10th of June."
     "Me too,", said Henry. "You wait一it'll be a bit hotter by the end of the month."
     "Yes. Hotter一and more expensive. Dining tables will be 20 more expensive on June 30th,won't they,
Henry?"
     Henry looked hard at me for half a minute. There was a little smile in his two blue eyes. I gave his bill
back to him.
    "If it isn't too much trouble,Henry,"I said,"Please add it up again. You can forget the date."
    I paid him 26. 50 and he was happy to get it.
1. Why did Henry talk about weather when the writer was looking at the bill?  
A. Because it was a fine day indeed,  
B. Because he wanted the writer to look at the bill carefully.      
C. Because he wanted to tell the writer what the weather was like.
D. Because he didn't want the writer to go through the bill carefully.
2. Why did the writer say that dining tables would be 20 more expensive by the end of June?
A. Because he thought Henry would almost certainly add the date to the cost of the  dining table.    
B. Because it was difficult to make dining tables in hot weather.
C. Because paint would be more expensive.
D. Because the cost of wood would be more expensive.
3. The writer thought Henry would ask for______if he made a dining table on the last day of June.
A.26.50            
B. 56. 50        
C. 46.50          
D. 20.00
4.When the writer gave him the money,Henry was happy because_______.  
A. he got the money easily              
B. be didn,t have to add up the cost again
C. he got what he should get for his work  
D. he got much money for his work
5. From the story we know that_______.
A. Henry had written out the bill before the writer got home
B. Henry still wanted to get 36. 50 for his work in the end
C: Henry made a mistake in the bill
D. Henry tried to get more money for his work
答案

1~5 DABCD

单项选择题

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20×6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200000万元,发行费用为3 200万元,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20×6年1月1日起至20×8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20×6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20×6年12月31日,全部募集资金已使用完毕。生产用厂房于20×6年12月31日达到预定可使用状态。
(3)20×7年1月1日,甲公司支付20×6年度可转换公司债券利息3 000万元。
(4)20×7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在当期付息前转股的,不考虑利息的影响,按债券面值及初始转股价格计算转股数量。④不考虑所得税影响。
本题可能涉及的复利现值系数和年金现值系数如下:
1.复利现值系数表

期数 5% 6% 7% 8% 10%
1 0.9524 0.9434 0.9346 0.9259 0.9091
2 0.9070 0.8900 0.8734 0.8573 0.8264
3 0.8368 0.8396 0.8163 0.7938 0.7513

2.年金现值系数表
期数 5% 6% 8% 10% 12%
1 0.9524 0.9434 0.9259 0.9091 0.8929
2 1.8594 1.8334 1.7833 1.7355 1.6901
3 2.7372 2.6730 2.5771 2.4869 2.4018
根据上述资料,回答下列问题:

20×7年7月1日转股时甲公司计入资本公积——股本溢价的金额为( )万元。

A.191 445.77

B.21 147.93

C.181 227.54

D.20 010.1

判断题