问题 选择题

中东地跨两大洲的国家是(  )

A.埃及、土耳其

B.以色列、约旦

C.沙特阿拉伯、埃及

D.伊朗、阿曼

答案

答案:A

完形填空
完形填空 (共15小题;每小题l分,计15分)
Once upon a time, there were two fishermen who were good at fishing. One day they went to a lake to 1 . One of them 2 fishing alone by himself 3 the other was an outgoing person who loved to 4 friends with different people.
When he found that some tourists at the lake couldn’t catch any fish. “I will teach you how to do that” he said to them. “If you catch 10 fish, give me one. If you don’t get 10, you 5 give me anything.”
They feel like old friends at first sight. Both sides come to an a (an) 6 immediately.
After he finished teaching a group, he went to teach another, and 7 taught them some fishing skills. He asked one for every 10 fish that the tourists 8 .
9 of the day, the fisherman who kindly helped others received a (an) 10 basket of fish, and also got to know a large group of new friends. At the same time, he was respected(尊重) as 11 .
On the other hand, 12 fisherman didn’t have much fun. When the others circled around his camp, he became even more 13 . After fishing for a whole day alone, he looked into the fish basket, and found he had far 14 fish than his friend.
If we help others succeed, we harvest both 15 and friends.
小题1:
A.playB.studyC.fish D.swim
小题2:
A.preferB.enjoyedC.wantedD.would like
小题3:
A.because B.when C.asD.while
小题4:
A.talkB.beC.teachD.make
小题5:
A.needn’tB.didn’t have toC.need D.have to
小题6:
A.agreeB.disagree C.agreementD.disagreement
小题7:
A.alsoB.as wellC.tooD.either
小题8:
A.caughtB.give C.gave D.catch
小题9:
A.At the beginning B.In the middle
C.At the end D.In the end
小题10:
A.little B.full C.emptyD.lot of
小题11:
A.a fishermanB.a teacherC.an engineerD.a farmer
小题12:
A.anotherB.otherC.the otherD.others
小题13:
A.helpfulB.successfulC.dangerousD.lonely
小题14:
A.fewerB.less C.many D.more
小题15:
A.successB.moneyC.fish D.time
问答题

4.甲公司20×8年发生的部分交易事项如下:(1)20×8年4月1日,甲公司对9名高管人员每人授予20万份甲公司认股权证,每人对应的每份期权有权在20×9年2月1日按每股10元的价格购买1股甲公司股票。授予日股票每股市价10.5元,每份认股权证公允价值为2元。甲公司股票20×8年平均市价为10.8元,20×8年4月1日至12月31日平均市价为12元。(2)20×8年7月1日,甲公司发行5年期可转换公司债券100万份,每份面值100元,票面年利率5%,利息于每年6月30日支付(第一次支付在20×9年6月30日)。每份债券的面值换5股股票的比例将债权转换为甲公司普通股股票。已知不附转股权的市场利率8%。(3)20×8年9月10日,甲公司以每股6元自公开市场购入100万股乙公司股票,另支付手续费8万元,取得时乙公司已宣告按照每股0.1元发放上年度现金股利。甲公司将取得的乙公司股票分类为可供出售金融资产。有关现金股利已经收到。20×8年12月31日,乙公司股票每股7.5元。(4)甲公司发行在外普通股均为1000万股。20×8年1月31日,未分配利润转增股本1000万股,甲公司20×8年归属于普通股股东的净利润为5000万元,20×7年归属于普通股股东的净利润为4000万元。其他资料:(P/A,5%,5)=4.3295; (P/A,8%,5)=3.9927;(P/F,5%,5)=0.7835;(P/F,8%,5)=0.6806不考虑所得税等相关税费以及其他因素影响。要求:

根据资料(1),说明甲公司20×8年应进行的会计处理,计算20×8年应确认的费用金额并编制相关会计分录。