某公司资产总额为5600万元，负债总额2800万元，其中，本期到期的

搜题请搜索小程序“爱下问搜题”

问题问答题

某公司资产总额为5600万元，负债总额2800万元，其中，本期到期的长期债务和应付票据为2000万元，流动负债800万元，股东权益中股本总额为1600万元，全部为普通股，每股面值1元，每股现行市价5元。当年实现净利润1000万元，留存盈利比率为60%，股利发放均以现金股利支付。公司当年经营现金流量净额为3000万元，销售收入(含税)12000万元。

要求：根据上述资料计算下列指标：

每股收益、每股股利、每股净资产分别是多少？

答案

参考答案：

每股收益=1000÷1600=0.625(元)

每股股利=1000×(1-60%)÷1600=0.25(元)

每股净资产=2800÷1600=1.75(元)

阅读理解

MSG(monosodium glutamate) is a food additive(食品添加剂),which has been widely used by many food factories all over the world since it appeared first in Japan in 1909.

MSG is a substance that is added to some food to improve its original(原先的) taste and colour. It is used in foods around the world such as cakes, bread, frozen meats, fish and vegetables. In the beginning, people thought MSG was safe just like salt and sugar. However, in 1968 some people reported they seemed to have bad reactions(反应) to MSG after having had a meal at a restaurant. They included headaches and quick heartbeat(心跳).It was also reported that MSG excited a person’s brain and caused his death in Japan. Scientists think that MSG may lead to many neurological disorders(神经紊乱).In mice studies done by a university, the evidence showed the mice didn’t want to eat the food including MSG.

Today many food companies “hide” MSG on food labels(标签) by using different names. If you see “natural flavorings”,“hydrolyzed protein”and “spices” in a food label, you are probably seeing a hidden way to “report” MSG in a food label. Every time we have a meal in a restaurant, we always feel the food very delicious to taste, but sometimes it is dangerous for our health because some poisonous food additives have been added to the food.