问题 判断题

股票分割对公司的资本结构和股东权益不会产生任何影响,但会引起股数增加,每股面值降低,在其他条件不变的前提下,并由此引起每股收益和每股市价下跌

答案

参考答案:

解析:股票分割是一股拆分为数股,会使股数增加,每股面值下降,在其他条件不变的情况下,由于股数增加,进而会引起每股收益下降、每股市价下降,但是资产总额、负债总额、股东权益总额以及股东权益内部结构均不受影响,所以股票分割对公司的资本结构和股东权益不会产生任何影响

单项选择题 B型题
单项选择题

Now which are the animals really to be pitied in captivity First, those clever beings whose lively urge for activity can find no outlet behind the bars of the cage. This is most conspicuous, even for the uninitiated, in the case of animals which, when living in a free state, are accustomed to roaming about widely. Owing to this frustrated desire, foxes and wolves housed, in many old-fashioned zoos, in cages which are far too small, are among the most pitiable of all caged animals.
Though pinioned swans generally seem happy, under proper care, by hatching and rearing their young without any trouble, at migration time things become different: they repeatedly swim to the lee side of the pond, in order to have the whole extent of its surface at their disposal, trying to take off. Again and again the grand preparations end in a pathetic flutter of their half wings ; a truly sorry picture !
This, however, rarely awakens the pity of the zoo visitor, least of all when such an originally highly intelligent and mentally alert animal has deteriorated, in confinement, into a crazy idiot, a very caricature of its former self. Sentimental old ladies, the fanatical sponsors of the societies for Prevention of Cruelty to Animals, have no compunction in keeping a grey parrot in a relatively small cage or even chained to a perch. Together with the large corvines, the parrots are probably the only birds which suffer from that state of mind, common to prisoners, namely, boredom.

What do you think "large corvines" probably are

A.Another kind of bird.

B.Another kind of parrot.

C.Another kind of swans.

D.Other birds that convince us.