问题 阅读理解

阅读理解

     What is your favourite colour? Do you like yellow, orange, red? ___1___ . Do you prefer greys and

blues? Then you are probably quiet, shy, and you would rather follow than lead. You tend to be pessimist. At least, this is what psychologists tell us, and they should know, because they have been seriously

studying the meaning of colour preference, as well as the effect that colours have on human beings.

___2___ . If you happen to love brown, you did so, as soon as you opened your eyes, or at least as soon as you could see clearly.

     ___3___ . A yellow room makes most people feel more cheerful and more relaxed than a dark green

one; and a red dress brings warmth and cheer to the saddest winter day. ___4___ . A black bridge over

the Thames River, near London, used to be the scene of more suicides(自杀) than any other bridge in the area---until it was repainted green. The number of suicide attempts immediately fell sharply. Perhaps it

would have fallen even more if the bridge had been done in pink or baby blue.

     ___5___ . It is an established fact that factory workers work better, harder, and have fewer accidents when their machines are painted orange rather than black or grey.

A. On the other hand, black is depressing.

B. They tell us, among other facts, that we do not choose our favourite colour as we grow up --- we are

     born with our preference.

C. The rooms are painted in different colours as you like.

D. If you do, you must be an optimist, a leader, an active person who enjoys life, people and excitement.

E. Light and bright colours make people not only happier but more active.

F. Life is like a picture or a poem, full of different colours.

G. Colours do influence our moods---there is no doubt about it

答案

1-5: DBGAE

单项选择题 A1/A2型题
问答题

甲股份有限公司(本题下称“甲公司”)为上市公司,其相关交易或事项如下:
(1) 经相关部门批准,甲公司于2009年1月1日按面值发行分期付息、到期一次还本的可转换公司债券2000万份,每份面值为100。可转换公司债券发行价格总额为200000万元,发行费用为3200万元,实际募集资金已存入银行专户。
根据可转换公司债券募集说明书的约定,可转换公司债券的期限为3年。自2009年1月1日起至2011年12月31日止;可转换公司债券的票面年利率为:第一年1.5%,第二年2%,第三年为2.5%;可转换公司债券的利息自发行之日起每年支付一次,起息日为可转换公司债券发行之日即2009年1月1日,付息日为可转换公司债券发行之日起每满一年的当日,即每年的1月1日;可转换公司债券在发行1年后可转换为甲公司普通股股票,初始转股价格为每股10元,每份债券可转换为10股普通股股票(每股面值1元);发行可转换公司债券募集的资金专项用于生产用厂房的建设。
(2) 甲公司将募集资金陆续投入生产用厂房的建设,截至2009年12月31日,全部募集资金已使用完毕。生产用厂房于2009年12月31日达到预定可使用状态。
(3) 2010年1月1日,甲公司支付2009年度可转换公司债券利息3000万元。
(4) 2010年7月1日,由于甲公司股票价格涨幅较大,全体债券持有人将其持有的可转换公司债券全部转换为甲公司普通股股票。
(5) 其他资料如下:
①甲公司将发行的可转换公司债券的负债成份划分为以摊余成本计量的金融负债。
②甲公司发行可转换公司债券时无债券发行人赎回和债券持有人回售条款以及变更初始转股价格的条款,发行时二级市场上与之类似的没有附带转换权的债券市场利率为6%。
③按债券面值及初始转股价格计算转股数量,在当期付息前转股的,利息不再单独支付。
④2009年甲上市公司归属于普通股股东的净利润为30000万元,2009年发行在外普通股加权平均数为40000万股。
⑤所得税税率为25%,不考虑其他相关因素。

编制甲公司2010年7月1日可转换公司债券转换为普通股股票时的会计分录。