问题 选择题

下列叙述中符合达尔文自然选择学说原理的是[ ]

A.食蚁兽具有长舌,是因为它长期舔食树缝中的蚂蚁而反复不断伸长的缘故

B.害虫抗药性的增强,是因为杀虫剂使害虫产生抗药能力,并在后代中不断积累

C.狼和鹿通过捕食和被捕食的关系进行着相互选择,结果狼和鹿的奔跑速度都变快

D.现在人们都生活在不同的人工环境中,因此人类的进化不再受到自然选择的影响

答案

答案:C

阅读理解

One Sunday morning, when I was driving along a road, I saw something I couldn’t believe. A little girl, who was less than two years old, was pushing her stroller (婴儿车) across the road. The traffic was not heavy that morning.

I stopped my car at once and ran toward her. This little girl knew enough to run from a stranger. I tried to catch her in order that I could get her out of the road.

Suddenly her father came running down a hill across the road from where I had parked my car. He ran right to her and caught her up, saying “bad girl” to her. I picked up the stroller and gave it to him. The father grabbed the stroller and walked toward where he came from without a word.

I went back and sat in my car for a few minutes with my son. My hands were shaking and tears were about to run out of my eyes. “Do you feel cold, Mom?” asked my son. I just shook my head.

After this happened, I thought about how thankful I am. Even though the father didn’t say “Thank you”, I feel that I did something good. Doing something for someone else is pleasing, even when it’s only a matter of being in the right place at the right time.

I didn’t really “save” her, but I feel like it was important that I happened to be there. It is sad that I was the only one who stopped. It really made me a little disappointed that no one else stopped to help.

小题1: The little girl ran away from the author because _____.

A.she wanted to look for her father

B.she wanted to stay on the road

C.she needed to catch her stroller

D.she didn’t know the author at all小题2:When the author saw the little girl, _____.

A.there weren’t many cars on the road

B.the girl feared to go across the road

C.the girl had lost her way

D.she was driving to work in a hurry小题3: What can we learn from the passage?

A.The author shared her experience with her son.

B.The author felt sad that no one else helped the girl.

C.The girl’s father didn’t like the girl at all.

D.The girl’s father had wanted to thank the author.小题4:Why were the author’s hands shaking?

A.Because the weather was very cold at that time.

B.Because she failed to be understood by the girl’s father.

C.Because she was not feeling well.

D.Because she was too excited to keep calm.

问答题

甲上市公司(本题下称“甲公司”)于2000年1月1日按面值发行总额为40 000万元的可转换公司债券,用于建造一套生产设备。该可转换公司债券的期限为3年、票面年利率为 3%。甲公司在可转换公司债券募集说明书中规定:从2001年起每年1月5日支付上一年度的债券利息(即,上年末仍未转换为普通股的债券利息);债券持有人自2001年3月31日起可以申请将所持债券转换为公司普通股,转股价格为按可转换公司债券的面值每100元转换为 8股,每股面值1元;没有约定赎回和回售条款。发行该可转换公司债券过程中,甲公司取得冻结资金利息收入390万元,扣除因发行可转换公司债券而发生的相关税费30万元后,实际取得冻结资金利息收入360万元。发行债券所得款项及实际取得的冻结资金利息收入均已收存银行。 2001年4月1日,该可转换公司债券持有人A公司将其所持面值总额为10 000万元的可转换公司债券全部转换为甲公司的股份,共计转换800万股,并于当日办妥相关手续。 2002年7月1日,该可转换公司债券的其他持有人将其各自持有的甲公司可转换公司债券申请转换为甲公司股份,共计转换为2 399.92万股;对于债券面值不足转换1股的可转换公司债券面值总额1万元,甲公司已按规定的条件以现金偿付,并于当日办妥相关手续。 甲公司可转换公司债券发行成功后,因市场情况发生变化,生产设备的建造工作至2002年7月1日尚未开工。 甲公司对该可转换公司债券的溢折价采用直线法摊销,每半年计提一次利息并摊销溢折价;甲公司按约定时间每年支付利息。甲公司计提的可转换公司债券利息通过“应付利息”科目核算。 要求: (1)编制甲公司发行可转换公司债券时的会计分录。 (2)编制甲公司2000年12月31日与计提可转换公司债券利息相关的会计分录。 (3)编制甲公司2001年4月1日与可转换公司债券转为普通股相关的会计分录。 (4)编制甲公司2002年7月1日与可转换公司债券转为普通股相关的会计分录。