问题 单项选择题

甲公司向乙公司某大股东发行普通股1000万股(每股面值1元,公允价值4元),同时承担该股东对第三方的债务1000万元(未来现金流量的现值),以换取该股东拥有的30%乙公司股权。增发股票过程中甲公司以银行存款向证券承销机构支付佣金及手续费共计50万元。取得投资时,乙公司股东大会已通过利润分配方案,甲公司可取得现金股利240万元。甲公司对乙公司长期股权投资的初始投资成本为()万元。

A.3710

B.4710

C.4760

D.4950

答案

参考答案:C

解析:甲公司对乙公司长期股权投资的初始投资成本=发行普通股的公允价值-已宣告尚未发放的现金股利+承担该股东对第三方的债务=4×1000-240+1000=4760(万元)。增发股票过程中甲公司以银行存款向证券承销机构支付的佣金及手续费不构成长期股权投资的成本,应自权益性证券的溢价发行收入中扣除。

阅读理解

阅读理解。

     So long as teachers fail to distinguish between teaching and learning, they will continue to undertake to do

for which only children can do for themselves. Teaching children to read is not passing reading on to them. It

is certainly not endless hours spent in activities about reading. Douglas insists that "reading cannot be taught

directly and schools should stop trying to do the impossible."

     Teaching and learning are two entirely different processes. They differ in kind and function. The function

of teaching is to create the conditions and the climate that will make it possible for children to devise the most

efficient system for teaching themselves to read. Teaching is also public activity: It can be seen and observed.

     Learning to read involves all that each individual does not make sense of the world of printed language.

Almost all of it is private, for learning is an occupation of the mind, and that process is not open to public

scrutiny. If teacher and learner roles are not interchangeable, what then can be done through teaching that will

aid the child in knowledge. Smith has one principal rule for all teaching instructions."Make learning to read

easily, which means making reading a meaningful, enjoyable and frequent experience for children."

     When the roles of teacher and learner are seen for what they are, and when both teacher and learner fulfill

them appropriately, then much of the pressure and feeling of failure for both is eliminated. Learning to read is

made easier when teachers create an environment where children are given the opportunity to solve the problem of learning to read by reading.

1. The problem with the reading course as mentioned in the first paragraph is that____.

A. it is one of the most difficult school courses 

B. students spend endless hours in reading

C. reading tasks are assigned with little guidance

D. too much time is spent in teaching of reading

2. The teaching of reading will be successful if ____.

A. teachers can improve conditions at school for the students

B. teachers can enable students to develop their own way of reading

C. teachers can devise the most efficient system for reading

D. teachers can make their teaching activities observably

3. The word "scrutiny"(Para.3) most probably means____.

A. inquiry

B. observation

C. control

D. suspect

4. According to the passage, learning to read will no longer be a difficult task when ____.

A. children become highly motivated

B. teacher and learner roles are interchangeable

C. teaching helps children in the search for knowledge

D. reading enriches children's experience

5. The main idea of the passage is that ____.

A. teachers should do as little as possible in helping students learn to read

B. teachers should encourage students to read as widely as possible

C. reading ability is something acquired rather than taught

D. reading is more complicated than generally believed

多项选择题