问题 问答题

某公司资产总额为5600万元,负债总额2800万元,其中,本期到期的长期债务和应付票据为2000万元,流动负债800万元,股东权益中股本总额为1600万元,全部为普通股,每股面值1元,每股现行市价5元。当年实现净利润1000万元,留存盈利比率为60%,股利发放均以现金股利支付。公司当年经营现金流量净额为3000万元,销售收入(含税)12000万元。
要求:根据上述资料计算下列指标:

每股收益、每股股利、每股净资产;

答案

参考答案:每股收益=1000÷1600=0.625(元)
每股股利=1000×(1-60%)÷1600=0.25(元)
每股净资产=2800÷1600=1.75(元)

多项选择题 案例分析题
阅读理解
I shall never forget the night, a few years ago, when Marion J. Douglas was a student in one of my adult-education classes. He told us how tragedy had struck at his home, not once, but twice. The first time he had lost his five-year-old daughter. He and his wife thought they couldn’t bear that first loss; but, as he said, “Ten months later, God gave us another little girl and she died in five days.”
This double bereavement was almost too much to bear. “I couldn’t take it,” this father told us. “I couldn’t sleep, eat, rest or relax. My nerves were entirely shaken and my confidence gone.” At last he went to the doctors: one recommended sleeping pills and another recommended a trip, but neither helped. He said, “My body felt as if it was surrounded in a vice(大钳子), and the jaws of the vice were being drawn tighter and tighter.” The tension of grief(悲伤) --- if you have ever been paralyzed(使瘫痪) by sorrow, you know what the meant.
“But thank God, I had one child left --- a four-year-old son. He gave me the solution to the problem. One afternoon as I sat around feeling sorry for myself, he asked, ‘Daddy, will you build a boat for me?’ I was in no mood to build a boat; in fact, I was in no mood to do anything. But my son is a persistent fellow! I had to give in. Building that toy boat took me about three hours. By the time it was finished, I realized that those three hours spent building that boat were first hours of mental relaxation and peace that I had had in months! I realized that it is difficult to worry while you are busy doing something that requires planning and thinking. In my case, building the boat had knocked worry out of the ring. So I determined to keep busy.”
“The following night, I made a list of jobs that ought to be done. Scores of items needed to be repaired. Amazingly, I had made a list of 242 items that needed attention. During the last two years I have completed most of them. I am so busy now that I have no time for worry.”
No time for worry! That is exactly what Winston Churchill said when he was working eighteen hours a day at the height of the war. When he was asked if he worried about his huge responsibilities, he said, “I am too busy. I have no time for worry.”
小题1: The underlined word “bereavement” in the second paragraph refers to _________.
A.having lost a loved one
B.having lost a valuable article
C.having lost a profit-making business
D.having lost a well-paid job
小题2:Marion felt his body as if it was caught in a vice because _________.
A.he couldn’t earn enough money to support his family
B.he was suffering from sleeplessness disease
C.he couldn’t get out of mental pressure
D.he felt tired of adult-education classes
小题3: Marion made a list of over 200 items that needed to be repaired because _________.
A.he hadn’t been able to spare time to mend them
B.he wanted to kill his free time by repairing them
C.the items had actually been broken and needed attention
D.repairing the items helped crowd worry out of his mind
小题4: At the end of the passage, the author wrote about Winston Churchill in order to ________.
A.prove that he followed Churchill’s example
B.support his student’s solution to his problem
C.show that he was successful in his career
D.make it clear how his conclusion was reached