问题 完形填空
完形填空.
     It was in the past two years that Aaron Segura was always sinking at West Mesa High
School in Albuquerque,New Mexico. The 16yearold student was __1__ in golf, but his
__2__ was another matter. Aaron was "just walking through the chapters hard" in courses
like chemistry, his grades were low, and he was __3__ to dropping out. It was not that
Aaron didn't have __4__; it simply didn't exist in his large, impersonal public high school.
     Then his mother heard about Albuquerque's Charter Vocational High School(特立职业
高中), a place where students __5__ plenty of oneonone attention. Something else __6__
Aaron even more. His one strong goal was to go into__7__, and Charter Vocational had
just the thing for him: an architectural CAD(computeraided drafting) program.
     Aaron __8__ the school at the beginning of his junior year. For the first time, he __9__
himself excited about learning. By the following summer, he had got a(n) __10__ as a
draftsman for an architectural firm. His plan was to __11__ drafting professionally after he
graduated.
     If Aaron has anyone to thank for his __12__ of the fortune, it was Danny Moon, a
longtime industrial arts teacher. Moon __13__ a vocational apprenticeship(学徒) program
in the mid1990s, __14__ the Albuquerque school district couldn't pay for any longer.
     But two years later, in 2000, Moon's phone rang. The state had recently __15__a
charter school law, and a district official wondered if Moon might be __16__in opening a
vocational charter school. An easy __17__. With this sort of instruction, Moon knew he
could __18__ students like Aaron,who might have a __19__ time in traditional high schools.
He'd also be filling an increasing __20__ across New Mexico for skilled labor.
( )1.A.average
( )2.A.ability
( )3.A.certain
( )4.A.ambition
( )5.A.pay
( )6.A.appealed
( )7.A.firm
( )8.A.applied
( )9.A.recognized
( )10.A.job
( )11.A.pick up
( )12.A.change
( )13.A.realized
( )14.A.since
( )15.A.passed
( )16.A.crazy
( )17.A.direction
( )18.A.create
( )19.A.royal
( )20.A.demand
B .excellent
B .ideal
B .close
B .energy
B .gain
B .attracted
B .golf
B .attended
B .enjoyed
B .condition
B .make up
B .progress
B .ran
B .until
B .made
B .fond
B .answer
B .worry
B .tough
B .form
C.curious
C.study
C.cautious
C.courage
C.draw
C.employed
C.chemistry
C.qualified
C.found
C.situation
C.take up
C.effort
C.discovered
C.though
C.proved
C.interested
C.promise
C.regret
C.free
C.order
D.different
D.mission
D.eager
D.experience
D.bring
D.comforted
D.architecture
D.admitted
D.devoted
D.occasion
D.set up
D.achievement
D.offered
D.after
D.appeared
D.aware
D.success
D.target
D.short
D.satisfaction
答案

1-5BCBAB   6-10DDBCA   11-15VABBA   16-20CBDBA

选择题
问答题

甲上市公司(以下简称甲公司)经批准于2007年1月1日溢价发行了50万份可转换公司债券,面值总额50000万元,取得总收入52400万元。该债券期限为5年,票面年利率为5%,利息按年支付;每份债券均可在债券发行1年后的任何时间按照面值转换为100股普通股。自2008年起,每年1月1日付息。
其他相关资料如下:
(1) 2007年1月1日,甲公司收到发行价款52400万元,所筹资金用于补充流动资金,债券利息不符合资本化条件,直接计入当期损益,所得税税率25%。
(2) 2008年1月5日,该可转换公司债券的50%转为甲公司的普通股,相关手续已于当日办妥;未转为甲公司普通股的可转换公司债券持有至到期,其本金及最后一期利息一次结清。假定:
①甲公司采用实际利率法确认利息费用,假定甲公司发行可转换公司债券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4%;
②每年年末计提债券利息和确认利息费用;
③不考虑其他相关因素;
④利率为4%、期数为5期的普通年金现值系数为4.4518,利率为4%、期数为5期的复利现值系数为0.8219;
⑤按实际利率计算的可转换公司债券的现值即为其包含的负债成份的公允价值。
[要求]

计算2008年1月5日可转换公司债券转为甲公司普通股的股数,并编制可转换公司债券转为普通股有关的会计分录。(计算结果保留两位小数)