问题 单项选择题

A公司于2002年1月1日发行面值为200万元、票面年利率为6%、3年期、到期一次还本付息的可转换公司债券,发行收款为191万元(不考虑债券发行费用)。债券发行一年后,债券持有者可将其转换为股份,每5元转普通股1股,普通股每股面值为1元。A公司债券溢折价采用直线法摊销。B公司于2003年3月1日将持有的80万元(面值)的A公司债券全部转换为A公司股份,A公司应确认的资本公积为( )万元。

A.67.4

B.3.4

C.64

D.269.6

答案

参考答案:A

解析: 2003年3月1日转换部分可转换公司债券的账面价值=面值80万元+应计利息 5.6万元(80×6%÷12×14)-尚未摊销的折价2.2万元[(9-9÷3÷12×14)×80÷200]= 83.4万元,2003年3月1日可转换股份的面值=(80÷5)万元=16万元,A公司应确认的资本公积=(83.4-16)万元=67.4万元。

阅读理解

阅读理解。

    New rules and behavior standards (行为规范) for middle school students came out in March. Middle

School is going to use a new way to decide who the top students are. The best students won't only have

high marks. They will also be kids who don't dye (染) their hair. The following are some of the new rules.

    Tell the truth. Have you ever copied someone else's work on an exam? Don't do it again! That's not

something an honest student should do. If you have played computer games for two hours in your room,

don't tell your parents you have done homework. 

    Do more at school. Good students love animals and care for other people. April is Bird-loving month in

China. Is your school doing anything to celebrate? You should join! That way, you can learn more about

animals and how to protect them. When more people work together, it makes it more fun for everyone. 

    Have you ever quarreled with your teammates when your basketball team lost? Only working together

can make your team stronger. Be friendly to the people you are with. Try to think of others, not only

yourself.

    Be open to new ideas. Have you ever thought that people could live on the moon? Maybe you'll discover

Earth Ⅱ someday. Don't look down on new ideas. Everyone's ideas are important. You should welcome

them, because new ideas make life better for everyone.

     Protect yourself. Has someone ever taken money from one of your classmates? Don't let it happen to

you. If you have to go home late, you should let your parents know.

     Use the Internet carefully. The Internet can be very useful for your studies. But some things on the

Internet aren't for kids, so try to look at Web pages that are good for you. You can use the Web for run or

homework. Can't you find any good! Web sites for children? Here are some: Http:// kids.eastday.com

Http://www.chinakids. net.com http:www.Cycnet.com

1. The new school rules will help kids by telling them            . [ ]

A. how they can study well

B. what they should do at school

C. what is right and what is wrong

D. how they can protect themselves

2. According to the passage, which of the following is not true? [ ]

A. Take care of yourself when you are out.

B. Tell the truth, even when you are wrong.

C. Keep some animals to protect them.

D. Use the Internet, but keep away form bad things.

3. The main idea of the fourth paragraph is about            . [ ]

A. making the team stronger

B. helping with each other

C. being a good friend to others

D. getting on well with others

4. Good Web sites for children can            . [ ]

A. be a waste of time

B. help them with their studies

C. do homework for them

D. make life easier

5. The passage tells us how to            . [ ]

A. be top students

B. do more at school

C. care for others

D. use the Internet

单项选择题