某企业2007年度归属于普通股股东的净利润为9 600万元，2007年1_爱下问搜题

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问题单项选择题

某企业2007年度归属于普通股股东的净利润为9 600万元，2007年1月1日发行在外普通股股数为4 000万股，20u7年6月lo日，该企业发布增资配股公告，向截止到 2007年6月30日(股权登记日)所有登记在册的老股东配股，配股比例为每5股配l股，配股价格为每股5元，除权交易基准日为2(，05年7月1日。假设行权前一日的市价为每股11元，2006年度基本每股收益为2.2元。那么，2007年度比较利润表中重新计算的2006年度基本每股收益为( )元。

A．2

B．2.2

C．2.09

D．1.1

答案

参考答案：C

解析： (1)每股理论除权价格＝(11×4 000+5×800)+(4 000-800)=10(元)
(其中，800=4 000/5)
(2)调整系数＝11+10=1.1
(3)因配股重新计算的2006年度基本每股收益＝2.2+1.1=2(元)
(4)2006年度基本每股收益＝9 600+(4 000×(1.1>(6/124-4 800×6/12)=2.09(元)

选择题

A、B、C三质点同时同地从O出发，运动轨迹如图所示同时到达目的地M，则下列说法正确的是（　　）

A．质点A的位移最大

B．质点A路程最小

C．三质点平均速度相等

D．三质点平均速率相等

完形填空

It was the summer of my freshman year of college. Instead of heading home for a nice long   1 , my friends and I had decided to   2  and take some extra courses. We had   3  the top floor of an old house to live in. My bed was   4   into a stuffy (愁闷的)former laundry room and each night was a new   5  in humidity. Still, it felt   6  to be in my own place for the first time. After the first few weeks,   7  , the thrill faded and   8  set in. I found myself sitting alone each night   9  my home and my parents.
My summer holidays had always been a   10  time. I spent hours playing basketball and swimming. I talked to my Mom while she tended her flowers. I   11  helping my Dad drag firewood for the winter. And every night I sat at a dinner table full of delicious food   12  with love while my family filled the room with the sound of sweet   13 . Now I found myself missing them   14  than ever.
Finally when my   15  were at their lowest, I heard a   16  at the door. I opened it and was   17  to see my parents standing there with big smiles to fill my   18  heart and a box full of food to feed my hungry friends. We spent the afternoon eating   19  , and just being together. It felt so good, and I felt so loved.
Victor Hugo wrote that, “The supreme happiness of life is the   20  that one is loved; loved for oneself, or better yet, loved despite oneself.” It was that gift of happiness that my parents gave me that afternoon and every day of my life.

C．astonishing

C．satisfaction

D．homesickness

A．forgetting about

C．thinking of

D．referring to

B．had trouble in

D．took pride in

A．disappointed

C．catching up