问题 阅读理解

There is a new type of small advertisement becoming increasingly common in newspaper classified columns.It is sometimes placed among “situations vacant”, although it does not offer anyone a job, and sometimes it appears among “situations wanted”, although it is not placed by someone looking for a job, either.What it does is to offer help in applying for a job.

“Contact us before writing your application”, or “Make use of our long experience in preparing your curriculum vitae or job history”, is how it is usually expressed.The growth and apparent success of such a specialized service is, of course, a reflection on the current high levels of unemployment.It is also an indication of the growing importance of the CV, with the suggestion that it may now qualify as an art form in its own right.

There was a time when job seekers simply wrote letters of application.“Just put down your name, address, age and whether you have passed any exams”, was about the average level of advice offered to young people applying for their first jobs when I left school.The letter was really just for openers, it was explained, everything else could and should be saved for the interview.And in those days of full employment the technique worked.The letter proved that you could write and were available for work.Your eager face and intelligent replies did the rest.

There is no doubt, however, that it is increasing number of applicants with university education at all points in the process of engaging staff that has led to the greater importance of the CV.

小题1:The new type of advertisement which is appearing in newspaper column        

A.informs job hunters of the opportunities available

B.informs employers of the people available for work

C.divides available jobs into various types

D.promises to offer useful advice to those looking for employment小题2:Nowadays a demand for this specialized type of service has been created because          .

A.there are so many people out of work

B.there are so many toplevel jobs available

C.there is a lack of jobs available for artistic people

D.the CV is considered to be a work of art小题3:In the past it was expected that first job hunters would        

A.write an initial letter giving their life history

B.keep any detailed information until they obtained an interview

C.have no qualifications other than being able to read and write

D.pass some exams before applying for a job小题4:The CV has become such an important document because           

A.there has been an increase in the number of applicants with degrees

B.there has been an increase in the number of jobs advertised

C.jobs are becoming much more complicated nowadays

D.the other processes of applying for jobs are more difficult to do

答案

小题1:D

小题2:A

小题3:B

小题4:A

文章讲述的是一种新型的关于帮助求职者应聘的广告,及其和以往广告的区别。

小题1:推理判断题,根据第二段的“Contact us before writing your application”, or “Make use of our long experience in preparing your curriculum vitae or job history”, is how it is usually expressed可知,承诺给求职者有用的信息。

小题2:推理判断题,根据第二段的The growth and apparent success of such a specialized service is, of course, a reflection on the current high levels of unemployment可知,这是因为失业人数的原因。

小题3:推理判断题,根据第三段的The letter was really just for openers, it was explained, everything else could and should be saved for the interview可知,详细的信息会留在面试的时候

小题4:事实细节题,根据最后一段的There is no doubt, however, that it is increasing number of applicants with university education at all points in the process of engaging staff that has led to the greater importance of the CV可知。

选择题
问答题 简答题

甲公司为增强营运能力,决定新建一艘大型船舶,所需资金通过发行可转换公司债券筹集。发生的相关交易资料如下。(1)2009年12月1日甲公司召开临时股东大会,本次会议以记名投票方式审议通过了《关于甲公司发行可转换公司债券的议案》,同意于2010年1月1日按面值发行5年期、到期一次还本、分期付息(次年1月1日支付上年度利息)、票面年利率为6%的可转换公司债券5000万元,款项于发行当日收存银行并专户存储,不考虑发行费用。债券发行2年后可转换为普通股股票,初始转股价为每股10元(按债券面值转股,假设转股时应付利息已全部支付),股票面值为每股1元。2010年1月1日二级市场上与甲公司发行的可转换债券类似的没有附带转换权的债券的市场利率为9%。[(P/F,9%,5)=0.6499;(P/A,9%,5)=3.8897]

(2)乙造船企业承接了甲公司该船舶制造项目,与甲公司签订了总金额为5000万元的固定造价合同。乙企业合同完工进度按照累计实际发生的合同成本占合同预计总成本的比例确定。工程已于2010年2月1日开工,预计2012年9月完工。最初预计的工程总成本为4000万元,至2011年底,由于材料价格上涨等因素影响,预计工程总成本上升至5200万元。乙企业于2012年7月提前两个月完成了建造合同,工程质量优良,甲公司同意支付奖励款100万元。假设不考虑增值税的影响。乙企业建造该工程的其他有关资料如下表所示:

(3)经临时股东大会授权,2010年2月9日甲公司利用项目闲置资金购入丙公司股票400万股作为交易性金融资产,实际支付价款3380万元(其中含相关税费20万元)。5月28日甲公司以每股8.35元的价格卖出丙公司股票250万股,支付相关税费12万元,所得款项于次日收存银行。6月30日丙公司股票收盘价为每股7.10元。8月28日甲公司以每股9.15元的价格卖出丙公司股票150万股,支付相关税费6万元,所得款项于次日收存银行。不考虑股票交易应交纳的所得税。

(4)甲公司发行可转换公司债券募集资金的专户存款在2010年资本化期间内实际取得的存款利息收入为25万元。

要求(答案以万元为单位,计算结果保留两位小数):(1)计算甲公司发行的可转换公司债券负债成份与权益成份的公允价值。

(2)计算甲公司新建投资项目2010年度的借款费用资本化金额。

(3)假设甲公司可转换债券的持有人在2012年1月1日全部行使转换权,计算该事项对甲公司所有者权益的影响。

(4)分析判断建造合同业务中,影响乙企业利润表中"营业利润"项目的因素有哪些,并计算2010年和2011年利润表中"营业利润"项目的金额(假设乙企业除此业务外当期未发生其他业务)。