问题 多项选择题

按照我国《优先股试点管理办法》的有关规定,上市公司公开发行优先股应当在公司章程中规定的事项有()。

A.采取固定股息率

B.在有可分配税后利润的情况下必须向优先股股东分配股息

C.对于累积优先股,未向优先股股东足额派发股息的差额部分应累积到下一个会计年度,对于非累积优先股则无须累积

D.优先股股东按照约定的股息率分配股息后,特殊情况下还可同普通股股东一起参加剩余利润分配

答案

参考答案:A, B

解析:

按照我国《优先股试点管理办法》的有关规定,未向优先股股东足额派发股息的差额部分应当累积到下一个会计年度,选项C错误;优先股股东按照约定的股息率分配股息后,不再同普通股股东一起参加剩余利润分配,选项D错误。

完形填空

第二节完形填空(共20小题;每小题1.5分,满分30分)

阅读下面短文。掌握其大意,然后从36~55各题所给的四个选项(A、B、C和D)中,选出最佳选项,并在答题卡上将其涂黑

I am a good mother to three children. I have tried never to let my profession   36  in the way of being a good parent.

I no longer consider myself the   37   of the universe.I show up.I listen.I try to laugh.I

am a good friend to my   38  .I have tried to make marriage vows (誓约)   39   what they

say.I am a good friend to my friends,and they   40   me.Without them,there would be nothing to say to you today.

So here’s what I wanted to tell you today:Get a   41  .A real life,not a desire of the next   42  ,the bigger paycheck,the larger house.

Get a life in which you are not   43  .Find people you love,and who love you.And remember that love is not   44  ,it is work.   45    the phone.Send an e-mail.Write a letter.And realize that life is the best thing and   46  yon have no business taking it for granted.

It is so easy to    47   our lives,oar days,our hours,and our minutes.It is so easy to exist   48  to live.I learned to live many years ago.Something really,really   49   happened to me,something that changed my life in ways that,if I had my choice,it would never have been changed at all.And what I learned from it is what,today,seems to be the hardest   50  of all.

I learned to love the   51  ,not the destination.I learned to look at all the good in the world and try to give some of it back because I believed in it.completely and totally.And I tried to do that.in part,by telling others what I had learned.

By telling them   52  :Read in the backyard with the sun on your face.Learn to be happy-

And think of life as a deadly   53  ,because if you do   54  it ought to be lived,you will live it with joy and   55  .

36.A.come           B.stand                  C.take                    D.block

37.A.body           B.star                    C.center                    D.planet

38.A.child           B.husband              C.mother                   D.friend

39.A.mean           B.express               C.concern                  D.convince

40.A.for              B.of                      C.with                   D.to

41.A.job              B.family                C.life                     D.home

42.A.promotion    B.success                C.baby                 D.accomplishment

43.A.busy            B.guilty                    C.immature            D.alone

44.A.game           B.fun                     C.enthusiasm          D.leisure

45.A.Pick up       B.Take up              C.Hold up              D.Get up

46.A.whether       B.what                   C./                                   D.that

47.A.waste                 B.spend                    C.kill                      D.pass

48.A.in favour of   B.instead of            C.in spite of           D.in honoue of

49.A.nice            B.fierce                        C.bad                    D.great

50.A.decision       B.method               C.1ife                    D.lesson

51.A.trip             B.journey               C.tour                    D.travel

52.A.this             B that                       C.it                       D.follows

53.A.routine        B.acquaintance       C.illness                 D.enemy

54.A.as if           B.how                   C.as                       D.than

55.A.delight        B.sorrow                C.anxiety               D.passion

单项选择题