问题 单项选择题

某公司1月2日发行利率为4%的可转换债券,面值1000万元,每100元债券可转换为1元面值普通股10股。该年全年净利润4500万元,年初发行在外的普通股4000万股,所得税税率25%,不考虑其他因素,该公司该年稀释的每股收益为( )元。

A.1.13

B.1.12

C.1.14

D.1.10

答案

参考答案:D

解析: 净利润的增加=1000×4%×(1-25%)=30万元,普通股股数的增加=1000/100×10=100万股,稀释的每股收益=(4500+30)/(4000+100)=1.10元。

阅读理解

Reading newspapers has become an important part of everyday life. Some people read newspapers as the first thing to do in the morning, others read newspapers as soon as they have free time during the day so that they can learn what is happening in the world.

Sometimes, we do not have enough time to read all the news carefully, so we just take a quick loot at the front page. At other times, we may be in such a hurry that we only have a few minutes to look at the headlines(标题) of te passage.

Newspapers can be found everywhere in the world. We can get many different kinds of newspapers in big cities, but in some mountain villages we can see few newspapers.

Some newspapers are published (出版) once a week, but most of the papers are published once a day with many pages, some even published twice a day! You know different people enjoy reading different newspapers. Some like world news, and others prefer short stories. They just choose what they are interested in.

Today newspapers in English have the largest numbers of readers in the world, The English language is so popular that many Chinese students are reading English newspapers such as China Daily or 21st Century. Also they bring us more and more information with internet.

小题1:People read newspapers in order to            .

A.learn the latest news

B.meet their own different needs

C.read the short stories

D.find the morning news小题2:From the passage we can see that            when people get newspapers.

A.they read them very carefully

B.they just read the headlines

C.not everyone reads all the pages

D.they have no time to read them小题3:According to the passage, besides newspapers, people also get information        from           .

A.magazines

B.advertisements

C.e-mails

D.internet

阅读理解与欣赏

无冕之王

       1908年第4届伦敦奥运会上,在马拉松比赛中,发生了一个动人的故事。    

       意大利糖果店商人多兰多·皮埃特里在马拉松比赛中率先跑进了体育场。观看的人群中爆发出了热烈的掌声,可由于筋疲力尽,皮埃特里神志恍惚,先是跑错了方向,最后又倒在了跑道上。在观众们的加油声中,皮埃特里几次爬起来继续冲刺,但最后却还是因体力不支而摔倒。当他第5次摔倒时,两位赛事工作人员冲过去,搀扶着他走到了终点。    

        因借助他人力量,皮埃特里被取消了冠军资格,金牌由第二个到达的美国人获得。               如此,____       皮埃特里却凭借顽强的表现和进取的精神,感染了赛场上的每一个人,成为奥运史上的英雄人物。

1.在文中横线上填上恰当的关联词。 

2.联系上下文,解释下列词语的意思。 

     筋疲力尽:                                                                                                    

     神志恍惚:                                                                                                   

3.读了短文,我想对皮埃特里说: