问题 单项选择题

甲股份有限公司(以下简称甲公司)有关股份支付的资料如下:
(1)2006年11月,甲公司董事会批准了一项股份支付协议。协议规定,2007年1月1日,甲公司授予200名中层以上管理人员每人100份现金股票增值权,这些人员从2007年 1月1日起必须在该公司连续服务3年,即可从2009年12月31日起根据股价的增长幅度获得现金,该增值权应在2011年12月31口之前行使完毕。甲公司估计,该增值权在负债结算之前的每一个资产负债表日以及结算日的公允价值和可行权后的每份增值权现金支出额如下:
年份公允价值支付现金
200710
200815
20091812
20102120
201125
(2)第一年有20名管理人员离开公司,甲公司估计以后两年中还将有15名管理人员离开公司;第二年又有10名管理人员离开公司,甲公司估计三年内离开公司的管理人员总数占原中层管理人员总数的20%;第三年又有15名管理人员离开公司。
(3)假定第三年末(2009年12月31日),有70人行使股票增值权取得了现金;第四年末(2010年12月31日),有50人行使了股票增值权;第五年末(2011年12月31日),剩余 35人全部行使了股票增值权。
根据上述资料,回答下列问题

2008年12月31日,甲公司因该股份支付而确认的负债的金额为( )万元。

A.160000

B.105 000

C.200 000

D.155 000

答案

参考答案:B

解析: 2007年应确认的应付职工薪酬金额=(200-35)×100×10×1/3=55000(万元)至2008年12月31日应付职工薪酬累计应确认的金额=(200-200×20%)×1130×15× 2/3=160000(万元)2008年应确认的应付职工薪酬的金额=160 000-55 000=105 000(万元)相关会计处理为:借:管理费用等 105 000 贷:应付职工薪酬——股份支付 105 000

阅读理解

阅读理解。

                     The Key to Your Health

    A car needs gas to run and your body also needs food to work

for you. Eating the right kind of food is very important. It can

keep your body grow strong to take care of what you eat.

    There are four main food groups altogether. The dairy group

has food like milk, cheese and sour milk. The other three groups

are the meat and fish group, the fruit and vegetable group, and

the bread and rice group. Each meal should have at least one food

from all four main groups.  With all these food together, you will

be given enough energy during the day.

    It is easy to get into bad eating habits. You may eat your

breakfast in a hurry to get to school on time.  Or you may not have

time for a good lunch. It may seem easy to.  But you will find

yourself tired in these days and you can not think quickly.

    Watching what you eat will help your body remain healthy

and strong. It is also good to take some exercise. It will help you

eat more if you take a walk or play games in the open air.  Having

a good eating habit with some exercise is the key to your health.

1. Which of the following diets do you think is the best one?   

A. Corn,fish,cream and pork.

B. Eggs,tomatoes and chicken.

C. Milk,bread,cabbages and beef.

D. Rice,beancurd,pork,fish and chicken.

2. Which of the following is a good eating habit?  

A. Going to school without any breakfast.

B. Finishing your lunch in a very short time.

C. Eating fish and chips for supper all the time.

D. Having at least one food from all four groups in each meal.

4. In this passage the writer mainly tells us that ____.  

A. right kind of food with exercise will keep you healthy

B. taking exercise can keep your body strong

C. every person needs food to grow well

D. enough energy helps people think more quickly

4. The underlined word " dairy" in the second paragraph means ____ .    

A. the shop that sells milk and butter

B. the food made out of cows such as milk and butter

C. a farm where cows are kept

D. a place where milk products are made

5. Which of the following is TRUE?    

A. It is easy to get into bad eating habits.

B. There are three main food groups altogether.

C. We needn't take some exercise.

D. It will help you eat less if you take a walk in the open air.

单项选择题