问题 阅读理解

D

An altimeter(高度计) is an instrument used in an airplane to tell the pilot how high he is flying. The altimeter used in most airplanes is a kind of barometer(气压计), which, like barometer found in ordinary homes, is a measuring instrument for air pressure. The weight of the atmosphere presses downwards everywhere. At sea level this pressure is more than 14 pounds on every square inch of the surface. The higher you go into the air, the lower the air pressure is. An altimeter measures this air pressure to show the altitude of the airplane, or, how high it is above sea level.

But the altimeter does not show how high the plane is above the ground. A plane might be flying at an altitude of 15,000 feet, but it would be only a thousand feet or so above the ground if the land in that area happened to be 14,000 feet above sea level. The pilot adjusts his altimeter to the actual sea-level pressure before leaving the airport and then corrects it in flight by new information given to him by radio. He flies high enough to be above any mountain he may pass on his course .The barometer altimeter is correct within about 300 feet.

Another kind of altimeter, the radio altimeter, makes use of radio reflection. It calculates the height of the flying plane by sending out electrical signals to the surface below and measuring the time required for them to bounce back(反弹). It is correct within 15 feet over water, but is not reliable over land. Big planes usually have both kinds of altimeter.

67. Which of the following diagrams gives the correct relationship between altimeters and barometers? (a----altimeters, b----barometers)

68. The following drawing shows a plane flying over a mountain. Which of the heights given in the drawing is given by the barometer altimeter in the plane at this moment?

69. Suppose a plane using a radio altimeter is flying 10,000 meters above highland which is 4,000 meters above sea level. What reading will be given by the altimeter?

A.10,000meters.   B. 4,000meters.    C.14,000meters.    D. 6,000 meters.

70. Suppose a plane using both kinds of altimeters is flying over a mountainous area where the land rises and falls very abruptly (迅速地). The pilot keeps his plane steady at the same height. What kind of reading will you get on each of the altimeters?

A. The readings on both altimeters will remain steady.

B. The readings on both altimeters will rise and fall abruptly.

C. The readings on the barometer altimeter will rise and fall abruptly, while that on the radio altimeter will remain steady.

D. The readings on the radio altimeter will rise and fall abruptly, while that on the barometer altimeter will remain steady.

答案

67-70 CCAD

问答题

甲上市公司有关发行附有赎回选择权的可转换公司债券资料如下:
(1)2003年1月1日发行附有赎回选择权的可转换公司债券,面值总额为30000万元,按照30300万元的价格发行债券,筹集的资金用于补充流动资金。可转换公司债券发行过程中,甲公司取得冻结资金利息收入为225万元,发行可转换公司债券而发生的相关费用为75万元,发行债券所得款项及实际取得的冻结资金利息收均已收存银行。该可转换公司债券的期限为3年,票面年利率为1%。甲公司在募集说明书中规定:①债券持有人2004年1月1日起可以申请将所持债券转换为公司普通股;每100元债券转10股,每股1元;②债券持有人可以在2004年1月1日起达不到转换条件时要求甲公司赎回债券本金并按票面年利率1%支付利息以及按年利率2%支付债券补偿利息;③从2004年起每年1月5日支付上一年度的所持债券利息。
(2)2004年1月1日,甲公司根据某债券持有人的申请,赎回其所持面值总额为7500万元的可转换公司债券并支付利息及补偿利息;
(3)2004年1月1日,该可转换公司债券另一持有人将其所持面值总额为15000万元的可转换公司债券全部转换为甲公司股份,并办妥相关手续;
(4)2006年1月1日债券到期,甲公司向该可转换公司债券的其他持有人支付债券本金和最后一年利息。
(5)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。
要求:
(1)编制甲公司2003年1月1日发行可转换公司债券时的会计分录。
(2)编制甲公司2003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2004年1月1日与赎回可转换公司债券和转为普通股相关的会计分录。
(4)编制甲公司2005年12月31日计息有关的会计分录。
(5)编制甲公司2006年1月1日与可转换公司债券到期还本付息有关的会计分录。

单项选择题