问题 选择题

MacDonald who had spent much of his time _____ graduating from college backpacking round Europe,

decided last year to settle down. [ ]

A. when

B. while

C. since

D. before

答案

答案:C

阅读理解

阅读理解。

Sirs,

     Your twelve thousand 'Smart' watches were received by our company this morning. However, we

wish to make a number of complaints concerning the serious delay in delivery and your failure to carry

out our instructions regard to this order.

     It was firmly pointed out from the beginning that the delivery date had to be less than six weeks from

the original order in order to satisfy our own customers' requirements. While we understand that delays

in production are occasionally unavoidable, we must point out that the major reason why the order was

placed with your company was that we were assured by you of its simplicity, and that your existing

stocks were sufficiently high to ensure immediate shipment. Late delivery of the goods has caused us to

disappoint several of our most valued customers, and will have an unfavorable effect on future orders.

     The second complaint concerns the difference in colour between the watches we ordered and those

delivered. It was stated clearly in the order that watches in combinations of green/purple and orange/

purple only were required. However, only half the watches in the delivery received are of the colours

specified. Our Hong Kong agent informed you of the importance of following our instructions exactly,

since we consider there to be only a limited market in this country for watches of other colors at the

present time. Any watches that are not of the specified colours will, of course, be returned to you.

     We are also somewhat concerned about the rather poor quality of the goods received, since it is

obvious that the watches that finally arrived have been made from not good enough materials and have

been produced to a lower standard than those in the sample. We have also found that a number of the

watches do not appear to be working. Whether the latter problem is due to poor production, or damage

in transportation is not yet clear, but we should like to point out that we feel this matter to be entirely your

fault.

     As a result of the above problems, therefore, we feel that the most suitable course of action is to

return to you unpaid any of the goods considered unsatisfactory. We shall also, of course, be forced to

reconsider whether any further orders should be placed with your company.

     We look forward to your early reply.

                                                                                                                    Yours sincerely,

                                                                                                                        John Smith

1. The producers of 'Smart' watches were given the order because they promised_______.

A. the designs were already prepared

B. there was enough space for shipment

C. they could produce enough watches quickly

D. they had enough ready-made watches to ship

2. The last sentence of paragraph 5 "We shall also, of course, be forced to …with your 

    company" suggests that _______. 

A. the company may stop trading with the watch manufacturers.

B. the company will probably reduce the number of watches to be ordered in the future.

C. the writer is afraid their company might go out of business soon.

D. the company is probably willing to give the manufacturers another chance

3. The general attitude of the letter is ________.

A. firm but polite              

B. angry and impolite

C. reasonable but impolite      

D. regretful and polite  

问答题

A上市公司于2010年2月31日通过定向增发本企业普通股对B企业进行合并,取得B企业100%股权。假定不考虑所得税影响。A公司及B企业在合并前简化资产负债表如下表所示。

A公司及B企业合并前资产负债表

单位:万元

A公司B企业
流动资产40006000
非流动资产2800020000
资产总额3200026000
流动负债80002000
非流动负债100004000
负债总额180006000
所有者权益
股本1000600
资本公积20003400
盈余公积30003000
未分配利润800013000
所有者权益总计1400020000
其它资料:
(1) 2010年3月31日,A公司通过定向增发本企业普通股,以2.5股换1股的比例自B企业原股东处取得了B企业全部股权。A公司共发行了1500万股普通股以取得B企业全部600万股普通股。
(2) A公司普通股在2010年3月31日的公允价值为16元,B企业每股普通股当日的公允价值为40元。A公司、B企业每股普通股的而值均为1元。
(3) 2010年3月31日,A公司除非流动资产公允价值较账而价值高1000万元以外,其他资产、负债项目的公允价值与其账面价值相同。
(4) 2010年A公司与B企业形成的主体实现合并净利润为2250万元,自2010年1月1日至2010年3月31日,B企业发行在外的普通股股数未发生变化。
(5) 假定A公司与B企业在合并前个存在任何关联方关系。
要求:

编制A公司2010年3月31日合并资产负债表

A公司2010年3月31日合并资产负债表

单位:万元

金额
流动资产
非流动资产
商誉
资产总额
流动负债
非流动负债
负债总额
股本(2500万股普通股)
资本公积
盈余公积
未分配利润
所有者权益总计