问题 问答题

在测定空气中氧气含量的实验中,小强采用了如图所示装置:在由两个注射器组成的密闭系统中留有25mL空气,给装有细铜丝的玻璃管加热,同时缓慢推动两个注射器活塞,至玻璃管内的铜丝在较长时间内无进一步变化时停止加热,待冷却至室温,将气体全部推至一个注射器内,观察密闭系统内空气体积变化.

(1)在实验加热过程中,交替缓慢推动两个注射器活塞的目的是______.

(2)小强测得实验结果如下:

反应前注射器内气体总体积反应后注射器内气体总体积
25mL22mL
由此数据可以推算出他测定的空气中氧气的体积分数______2l%(填“>”、“=”、“<”).造成该实验出现误差的原因可能是______.(填序号)

①没有交替缓缓推动两个注射器活塞;②读数时没有冷却至室温;③加入铜丝量太少;④加入铜丝量太多.

答案

根据实验的原理,观察装置:(1)为了使注射器里的空气中的氧气能充分与铜丝反应,在实验加热过程中,可以交替缓慢推动两个注射器活塞;

(2)分析小强测定的数据比实际数据偏小,原因主要有以下几个原因:①注射器的前端、玻璃管管比较细,不利于铜丝与注射器里的氧气反应,应交替缓缓推动两个注射器活塞,②为了耗尽注射器里的空气中的氧气,加入的铜丝的量必须是足量的,③装置的气密性必须好等.

故答为:(1)是空气里的氧气充分反应;    (2)<,①②③.

问答题 简答题

甲股份有限公司(本题下称“甲公司”)为上市公司,其相关交易或事项如下:

(1)经相关部门批准,甲公司于20×6年1月1日按面值发行分期付息、到期一次还本的可转换公司债券2000万份,每份面值为100元。可转换公司债券发行价格总额为200000万元,发行费用为3200万元,实际募集资金已存入银行专户。

根据可转换公司债券募集说明书的约定,可转换公司债券的期限为3年。自20×6年1月1日起至20×8年12月31日止;可转换公司债券的票面年利率为:第一年1.5%,第二年2%,第三年为2.5%;可转换公司债券的利息自发行之日起每年支付一次,起息日为可转换公司债券发行之日即20×6年1月1日,付息日为可转换公司债券发行之日起每满一年的当日,即每年的1月1日;可转换公司债券在发行1年后可转换为甲公司普通股股票,初始转股价格为每股10元,每份债券可转换为10股普通股票(每股面值1元);发行可转换公司债券募集的资金专项用于生产用厂房的建设。

(2)甲公司将募集资金陆续投入生产用厂房的建设,截至20×6年12月31日,全部募集资金已使用完毕。生产用厂房于20×6年12月31日达到预定可使用状态。

(3)20×7年7月1日,甲公司支付20×6年度可转换公司债券利息3000万元。

(4)20×7年7月1日,由于甲公司股票价格涨幅较大,全体债券持有人将其持有的可转换公司债券全部转换为甲公司普通股股票。

(5)其他资料如下:

①甲公司将发行的可转换公司债券的负债成份划分为摊余成本计算的金融负债。

②甲公司发行可转换公司债券时无债券发行人赎回和债券持有人回售条款以及变更初始转股价格的条款,发行时二级市场上与之类似的没有附带转换权的债券市场利率为6%。

③按债券面值及初始转股价格计算转股数量。

④不考虑所得税影响。

要求:

(1)计算甲公司发行可转换公司债券时负债成分和权益成份的公允价值;

(2)计算甲公司可转换公司债券负债成分和权益成分应分摊的发行费用;

(3)编制甲公司发行可转换公司债券时的会计分录;

(4)计算甲公司可转换公司债券负债成份的实际利率及20×6年12月31日的摊余成本,并编制甲公司确认及支付20×6年度利息费用的会计分录;

(5)计算公司可转换公司债券负债成份20×7年6月30日的摊余成本,并编制甲公司确认20×7年上半年利息费用的会计分录;

(6)编制甲公司20×7年7月1日可转换公司债券转换为普通股股票时的会计分录。

阅读理解

It was the Year from Hell-September 1993 to September 1994-the dog died, my marriage of 24 years ended, and my house burned down. I had moved into a new rented house with my youngest son, after my husband and I split up. We'd been in the house just six weeks. I went to a dinner party one night, and as I drove home, I saw helicopters hovering in the general vicinity of my new home. Smoke was billowing into the sky, and sirens were wailing. As I got closer, I thought, Wouldn't it be awful if that was my house? Then I turned the corner, and sure enough, it was my house.

I was devastated. It had been such a horrible year, and now everything I owned had gone up in smoke. Mementos, baby pictures, family keepsakes, clothes, furniture-everything was destroyed. My marriage was gone, my dog was gone, my home was gone, and all my worldly possessions, except my car and the clothes on my back, were gone too.

My son and I stayed with a friend for a couple of nights. Then my friend Gail heard about the fire, called me up, and said, "Come move into my house. I have seven bedrooms and five bathrooms-plenty of space for you and your son." It was a sprawling ranch house on a double lot in La Jolla, with an ocean view, to boot. Gail had three kids at home, but there was still plenty of room for me and my son, Sutton. Her offer was a godsend. Little did I know that her offer of a temporary place to stay would turn into a living arrangement that lasted two and a half years.

Gail and I had a lot in common. We had both been raised Catholic and our unconscious minds had been programmed the same way-we saw ourselves as good little Catholic girls who were gonna stay married forever. But both of our husbands decided they didn't want to be married anymore, and so here we were, two single mothers, dazed, confused, and in a fog. We had followed the rules... why were we not happy? Gail and I spent the next couple of years sorting out a lot of things together.

After we moved in, I soon began to look for a permanent place to live. After a few weeks, Gail said, "Please don't leave. I've never had so much freedom!" Having me in the house meant someone to help take care of her kids, someone to share cooking and gardening, and someone to share day-to-day life. She loved having me there, and I loved being there. So we stayed.

It was an important chapter in my life. Gail and I gardened together, talking back and forth as we worked in the soil. We both needed time to heal from our divorces, time to sort out the confusion, time to get some clarity on the past and some focus on the future. It was a time of deeper insight and spiritual growth for both of us. Over time, I grew to realize how strong I really was, how even-tempered, and how I really could get my act together and go on with my life.

Gail's generosity was more than anyone could ever ask or expect from a friend. She gave me a safe haven in which to mourn and heal and grow into the next chapter of my life. She showed her love in countless ways. I am eternally grateful to have a friend like Gail.

I'm also grateful for the lessons I learned from the fire and the other losses that came so suddenly, so fast. Much to my surprise, I found gratitude among the ashes. I was tested sorely-literally trial by fire. But, like a phoenix, I rose from the ashes strong and whole. I would not be the person I am today if not for that Year from Hell.

小题1:Why did the writer say Sep 1993 to Sep 1994 was the Year from Hell?

A.She got divorced from her husband

B.Both of her houses were burned down

C.She met some misfortune one after another

D.Her dog was killed in the big fire小题2:What did the writer and Gail have in common?

A.Both of them had one son

B.Both of them believed in the same faith

C.Both of them lost the home

D.Both of them decided to divorce小题3:How did the writer spend the days with Gail?

A.She looked after the 4 kids alone

B.She planted some flowers with Gail

C.She shared the same bedroom with Gail

D.They did some cleaning together小题4:which is the right order of the following events?

①、She wanted to find a permanent house

②、She shared cooking with Gail

③、She went to a dinner party one night

④、She stayed with a friend for a couple of days

⑤、She lost her dog

A.③⑤④①②

B.④①⑤③②

C.③④②⑤①

D.①③⑤④②小题5:What is the best title for the text?

A.Generosity from a friend

B.Recover from the pain

C.The Year from Hell

D.Gratitude among the ashes