问题 单项选择题

2004年1月某企业发行一种票面利率为6%,每年付息一次,期限3年,面值 100元的债券。假设2004年1月至今的市场利率是4%。2007年1月,该企业决定永久延续该债券期限,即实际上实施了债转股,假设此时该企业的每股税后盈利是0.50元,该企业债转股后的股票市价是22元。请根据以上资料回答下列问题:

2005年1月,该债券的购买价应是( )。

A.90.2元

B.103.8元

C.105.2元

D.107.4元

答案

参考答案:B

解析: 此债券是高于市场利率发行,一年后至少可以获得的收益是6元,加本金共106元,如果需求旺盛,价格应为B,ACD显然不符合。

多项选择题
问答题

To get help, Internet addicts tired of their square-eyed, keyboard tapping ways need look no further than the Web for counseling. There is now an online counseling service at www. relate, org. nz for Internet obsessives. Just e-mail the details of your Internet-induced crisis and help comes direct to your inbox. (46)The new breed of cybertherapists see nothing strange about offering help through the very medium that is swallowing their clients’ free time and splitting their marriages.

Getting hooked on the Internet isn’t confined to a few computer nerds. It’s on the rise everywhere—and women are the most likely addicts. The old stereotypical addict was a young man who spent hours playing games, downloading software or reading messages on newsgroups. (47)Yet, the new image is of a young woman who fritters away hours e-mailing friends, buying books and CDs online, talking in chatrooms and looking for information for next year’s holiday.

Ingrid Parker, once a slave to Internet chatrooms, found her experiences so devastating that she wrote a book to help other addicts break the habit. (48) Her computer dream turned to nightmare when she sold up and moved to be with her cyberpal (who had just left his wife), only to be told a week later that the couple were getting back together. The heart-breaking turn of events gave her the motivation to control her addiction—and write the book Caught in the Web.

For Ingrid Parker, anyone who is married or in a sound relationship should not really be spending hours talking to someone else and ignoring their nearest and dearest. (49)While Parker provided her own therapy by putting her experiences down on paper, she recommends others take up the online counseling offer, or log off from the Worldwide Web gradually.

She said, "It’s like smoking. It’s not a good idea to suddenly go cold turkey. People often e mail me about the problem and I tell them to gradually wean themselves off and not to switch to a scheme where you pay per hour for online time. (50)If they break their resolution, all they end up with then is the same old problem plus money difficulties for the long hours they have spent logged in to the Internet. "

Of course, the Internet is definitely addictive but if you can keep it in control it has advantages, too. Using it can be a steep learning curve so it helps you become very quick at learning. Also there is a huge demand for people in the field of Information Technology (IT) and hours on the Internet are great training.

(50)If they break their resolution, all they end up with then is the same old problem plus money difficulties for the long hours they have spent logged in to the Internet. "