问题 单项选择题

某股份有限公司拟在上交所主板市场首次公开发行股票并上市,保荐人在对其进行上市辅导时发现财务指标如下所述,其中不符合规定的是( )。

A.发行前股本总额为人民币5000万元

B.最近3个会计年度营业收入累计为人民币2.98亿元

C.最近一期期末无形资产(扣除土地使用权、水面养殖权和采矿权等后)占净资产的比例为15%

D.最近3个会计年度经营活动产生的现金流量净额累计为人民币6900万元

答案

参考答案:B

解析: 本题考核首次公开发行股票并上市其财务指标的要求。根据《首发管理办法》的规定,发行人发行股票并上市的财务指标应当达到以下要求:第一,最近3个会计年度净利润均为正数且累计超过人民币3000万元,净利润以扣除非经常性损益前后较低者为计算依据。第二,最近3个会计年度经营活动产生的现金流量净额累计超过人民币5000万元;或者最近3个会计年度营业收入累计超过人民币3亿元。第三,发行前股本总额不少于人民币3000万元。第四,最近一期期末无形资产(扣除土地使用权、水面养殖权和采矿权等后)占净资产的比例不高于20%;第五,最近一期期末不存在未弥补亏损。因此本题选项B不符合规定。

选择题
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Roslyn Hing School on long Island recently started a pilot program using iPads in some classrooms.

A growing number of schools across the U.S.are multimedia,history through gamse and math with step-by -step animation(动画)of complex problems.

As part of a pilot program,Roslyn High School handed out 47 iPads on Dec.20,2010 to the students and teachers in two humanities(人文学科)classes. The school district hopes to provide iPads eventually to all 1,100 of its students.

The iPads are to be used in class and at hom during the school year to replace texbooks,allow students to correspond with teachers and tum in papers and homework tasks,and preserve a rocord of student work in digital files.

“It allows us to extend the classes beyond these four walls.”said larry Reiff,an English teacher at Roslyn who now posts all his course mateials online.

But educators are still divided over whether practices to give every student a laptop have made a difference academically.

“Thre is very little evidence that kids learn more,faster of better by using these machines,”said Larry Cuban,a retried professor of eduction at Staford University.“IPads are excellent tools to attract kids,but then the fieshness wears off and you eget int hard-core problems of teaching and learning.”

But school leaders say the iPad is not just a cool new toy but rather a powerful and multifunctional tool with a number of applications,including thousands with educational uses.

“If there isn't an application that does something I need ,there will be sooner or later,”said Mr.Reiff,who said he now used an application that includes all of Shakespare's plays.

小题1:The program of using iPads in class is            .

A.widely accepted by most schools in the United States

B.only an experimental one carried out in some schools

C.a compulsory one carried out by the U.S government

D.encouraged and organized by the iPad company小题2:The underlined part “these four walls”in paragraph 5 refers to    .

A.school dormitory

B.school campus

C.teacher's office

D.school classroom小题3:We can use iPads to do the following at school except     .

A.replace the school textbooks

B.keep digital record of homework

C.judge the teachers'teaching

D.communicate with teachers小题4:The school leaders tink highly of the iPad mainly because it is       .

A.cool and interesting

B.powerful and helpful

C.multifunctional and expensive

D.attractive and vivid小题5:We can infer from the passage that     .

A.most old teachers are against the pilot program

B.students have achieved a lot after using iPads

C.teaching will become less important with the help of ipads

D.iPads will be used is more and more schools in the US