问题 单项选择题

某公司现有发行在外的普通股2000000股,每股面值1元,资本公积1000000元,未分配利润8000000元,股票市价10元,若按10%的比例发放股票股利,并按市价折算,公司资本公积的报表列示将为( )。

A.1800000元

B.2800000元

C.4800000元

D.3000000元

答案

参考答案:B

解析: 本题中发放股票股利之后增加的普通股股数=2000000×10%=200000(股) 发放股票股利之后增加的资本公积 =发放的股票股利的折算额-发放股票股利之后增加的普通股股本 =发放股票股利之后增加的普通股股数×每股折算价格-发放股票股利之后增加的普通股股本 即:发放股票股利之后增加的资本公积=200000×10-200000=1800000(元) 发放股票股利之后的资本公积=发放股票股利之前的资本公积+发放股票股利之后增加的资本公积 所以,本题答案为:1000000+1800000=2800000(元)。

阅读理解

阅读理解。

     When my brother and I were young, my mom would take us on Transportation Days.

     It goes like this: You can't take any means of transportation more than once. We would start from

home, walking two blocks to the rail station. We'd take the train into the city center, then a bus, switching

to the tram, then maybe a taxi. We always considered taking a horse carriage in the historic district, but

we didn't like the way the horses were treated, so we never did. At the end of the day, we took the

subway to our closest station, where Mom's friend was waiting to give us a ride home-our first car ride of

the day.

     The good thing about Transportation Days is not only that Mom taught us how to get around. She

was born to be multimodal (多方式的). She understood that depending on cars only was a failure of

imagination and, above all, a failure of confidence-the product of a childhood not spent exploring subway

tunnels.

     Once you learn the route map and step with certainty over the gap between the train and the platform,

nothing is frightening anymore. New cities are just light-rail lines to be explored. And your personal car, if

you have one, becomes just one more tool in the toolbox-and often an inadequate one, limiting both your mobility and your wallet.

     On Transportation Days, we might stop for lunch on Chestnut Street or buy a new book or toy, but

the transportation was the point. First, it was exciting enough to watch the world speed by from the train

window. As I got older, my mom helped me unlock the mysteries that would otherwise have paralyzed

my first attempts to do it myself: How do I know where to get off? How do I know how much it costs?

How do I know when I need tickets, and where to get them? What track, what line, which direction,

where's the stop, and will I get wet when we go under the river?

     I'm writing this right now on an airplane, a means we didn't try on our Transportation Days and, we

now know, the dirtiest and most polluting of them all. My flight routed me through Philadelphia. My

multimodal mom met me for dinner in the airport. She took a train to meet me.

1. Which was forbidden by Mom on Transportation Days?

A. Having a car ride.

B. Taking the train twice.

C. Buying more than one toy.

D. Touring the historic district.

2. According to the writer, what was the greatest benefit of her Transportation Days?

A. Building confidence in herself.

B. Reducing her use of private cars.

C. Developing her sense of direction.

D. Giving her knowledge about vehicles.

3. The underlined word "paralyzed" (in Para. 5) is closest in meaning to "_______".

A. displayed

B. justified

C. ignored

D. ruined

4. Which means of transportation does the writer probably disapprove of?

A. Airplane.

B. Subway.

C. Tram.

D. Car.

单项选择题