问题 多项选择题

在下列所述线路中,( )必为关键线路。

A.双代号网络计划中没有虚箭线的线路

B.时标网络计划中没有波形线的线路

C.单代号网络计划中相邻两项工作之间时间间隔均为零的线路

D.双代号网络计划中由关键节点组成的线路

E.单代号网络计划中由关键工作组成的线路

答案

参考答案:B,C

解析: A、D、E项不一定为关键线路。

阅读理解

阅读短文,根据其内容回答问题。

      Americans love sports — they love to play them, to watch them on television, and to talk about them. But

this hobby sometimes has serious results — at least to the players. For example, when people play tennis,

sometimes they hurt their elbow (肘部) and in this way they develop "tennis elbow". Also it is easy to hurt a

knee in a football game. These injuries (损伤) happen while the player is having fun, but they still hurt.

      A few months ago, Kathleen Simmons, who loves playing volleyball, hurt her knee in a volleyball game. Her

doctor told her that she needed a very difficult operation (手术) or she might not be able to play again. She felt

very sad and didn't know what to do.

      Then Simmons learned about "video operation". With the help of this new science in medicine, doctors can

now repair many injuries and get people back on the playing field and back to their jobs much faster. Simmons

found a hospital that was using this new science and went to see the doctor there. The doctors told her the

operation could help.

      For this operation, her doctor didn't have to open her knee. Instead he put a very small camera lens (镜头)

inside her knee. The lens sent back pictures, which appeared on a television screen. As he worked, he could see

the inside of her knee on the TV. With the help of the large pictures on the screen, the doctor knew exactly what

to do when he was making the repairs.

      Simmons started walking five days after her operation. "My knee hurt a lot the first few days," she said. "But

I felt better very quickly." Now, six months after her operation, Simmons can do everything she did before her

injury. "It feels like a new knee," she said. "I can even play volleyball again."

1. Do Americans love sports? 

    _____________________________________________

2. What sport is Simmons interested in?

    _____________________________________________

3. What did the doctor put inside Simmons' knee?

    _____________________________________________

4. What problem may people have when they play sports?

    _____________________________________________

5. What's the advantage (优点) of the new science?

    _____________________________________________

问答题

甲集团由甲公司(系上市公司)和乙公司组成,甲公司为乙公司的母公司。2009年1月1日,经股东大会批准,甲公司与甲公司50名高级管理人员和乙公司10名高级管理人员签署股份支付协议。协议规定:①甲公司向集团60名高级管理人员每人授予10万份股票期权,行权条件为这些高级管理人员从授予股票期权之日起连续服务满3年,甲集团3年平均净利润增长率达到12%;②符合行权条件后,每持有1股股票期权可以自2012年1月1日起1年内,以每股3元的价格购买1股甲公司普通股股票,在行权期间内未行权的股票期权将失效。甲公司估计授予日每股股票期权的公允价值为12元。2009年至2012年,甲公司与股票期权有关的资料如下:
(1)2009年,甲公司有2名高级管理人员离开公司,乙公司无高级管理人员离开,本年度甲集团净利润增长率为10%。该年年末,甲集团预计甲公司未来两年将有2名高级管理人员离开公司,乙公司无高级管理人员离开,预计3年平均净利润增长率将达到12%;每股股票期权的公允价值为13元。
(2)2010年,甲公司有1名高级管理人员离开公司,乙公司无高级管理人员离开,本年净利润增长率为14%。该年年末,甲集团预计甲公司预计未来1年将有1名高级管理人员离开公司,乙公司无高级管理人员离开,预计3年平均净利润增长率将达到12.5%;每股股票期权的公允价值为14元。
(3)2011年,甲公司和乙公司没有高级管理人员离开公司,本年净利润增长率为15%。该年年末,每股股票期权的公允价值为15元。
(4)2012年3月,57名高级管理人员全部行权,甲公司共收到款项1710万元,相关股票的变更登记手续已办理完成。
(5)2012年1月,甲公司自市场回购本公司股票600万股,共支付款项4800万元,作为库存股待行权时使用。
(6)不考虑其他因素影响。
要求:

编制甲公司回购本公司股票时的相关会计分录。