问题 单项选择题

甲股份有限公司委托乙证券公司代理发行普通股50万股,每股面值1元,按1.5元的价格出售。证券公司将从发行收入中直接扣除5%的手续费。甲公司应计入资本公积的数额为( )万元。

A.21

B.21.25

C.40

D.31.25

答案

参考答案:B

解析: 应计入资本公积的数额=[50×(1.5-1)-50×1.5× 5%]万元=21.25万元

阅读理解

阅读下面短文,根据短文回答问题。

    From June 1 this year, plastic bags were no longer free in stores and supermarkets. What do people use

to hold their shopping now? What do they think of the new rule?

   The students of Beijing 101 Middle School did a survey to find the answer. With the help of the Sony

Company, they designed a questionnaire (问卷) and made their own shopping bags. On June 5, the students

gave the bags away to people in the street. Anyone who wanted a free bag had to fill in a questionnaire.

    Li Xuan, 14, one of the students said that most of the people were middle-aged and elderly. They said they

were "optimistic (乐观的)" about the future of shopping bags. But these people also said there was a problem

with getting a bag if you couldn't make one yourself. They said that shopping bags in supermarkets are too

expensive. They said a reasonable price for a shopping bag is about two yuan.

    Zhang Yue, 16, another student, said that people also care about the quality of the shopping bag and how

much it can hold. Young people, however, want their bags to be nice and to look cool. Currently, most

supermarkets' shopping bags only have the store's brand (商标).

1. Can people get free plastic bags in stores and supermarkets now?

                                                                                                          

2. Who did a survey about the shopping bags?

                                                                                                           

3. What do people think of the shopping bags in supermarkets now?

                                                                                                           

4. Besides the price, what else do people care about the shopping bags?

                                                                                                           

5. What do young people want their bags to be?

                                                                                                            

单项选择题