问题 单项选择题

2009年1月,A上市公司准备增资发行股票,A公司下列情形不构成其申请发行股票障碍的有( )。

A.2008年A公司曾公开发行过一次股票,但2008年营业利润比2007年下降55%

B.2006年A公司的财务报表被注册会计师出具了无法表示意见的审计报告

C.本次股票发行所募集资金的投资项目实施后,有可能会与控股股东产生同业竞争

D.2006年、2007年和2008年均按照企业会计准则的规定计提了资产减值准备

答案

参考答案:D

解析: 本题考核上市公司申请增发股票的条件。根据规定,最近24个月内曾公开发行证券的,不存在发行当年营业利润比上年下降50%以上的情形,因此选项A构成本次发行股票的障碍;最近3年及一期财务报表未被注册会计师出具保留意见、否定意见或无法表示意见的审计报告,因此选项B构成了本次发行的障碍;投资项目实施后,不会与控股股东或实际控制人产生同业竞争或影响公司生产经营的独立性,因此选项C构成了本次发行的障碍。

填空题

When I was growing up, I was embarrassed to be seen with my father. He (1) severely crippled and very short, and when we would walk together, his hand on my arm (2) balance, people would stare. I would inwardly be afraid (3) squirm at the unwanted attention. If he ever noticed or was bothered, he never let (4) .
It was difficult to coordinate (5) steps - his halting, mine impatient - and because of that, we didn’t say much as we went along. But as we started out, he always said, "You (6) the pace. I will try to adjust to you. "
Our usual walk was to or (7) the subway, which was how he got to (8) . He went to work sick, and (9) nasty weather. He almost never missed a day, and would (10) it to the office even if (11) could not: a matter of pride!
He never talked about himself as an object of pity, (12) did he show any envy of the more fortunate or able. What he looked for in others was a "good heart", and if he found one, the owner was good enough for him.
Now that I am older, I believe that is a proper standard (13) which to judge people, even though I still don’t know precisely (14) a "good heart" is. But I know the times I don’t have one myself.
He has (15) gone many years now, but I think (16) him often. I wonder if he sensed my reluctance to be seen with him during our (17) . If he did, I am (18) I never told him how sorry I was, how unworthy I was, how I regretted it. I think of him when I complain about trifles, when I am (19) of another’s good fortune, when I don’t have a "good heart".
At such times I put my hand on his arm to regain my (20) , and say, "You set the pace, I will try to adjust to you.\

填空题