问题 单项选择题

以现金结算的股份支付在等待期内,应当在相关负债结算前的每个资产负债表日,对负债的公允价值重新计量并将其变动金额计入()。

A.管理费用

B.公允价值变动损益

C.资本公积

D.营业外收入

答案

参考答案:A

解析:应将其变动计入成本费用,选项A正确。

阅读理解

Parents should stop blaming themselves because there’s not a lot they can do about it. I mean the teenager problem. Whatever you do or however you choose to deal with it, at certain times a wonderful, reasonable and helpful child will turn into a terrible animal.

I’ve seen friends deal with it in all kinds of different ways. One strict mother insisted that her son, right from a child, should stand up whenever anyone entered the room, open doors and shake hands like a gentleman. I saw him last week when I called round. Sprawling himself on the sofa in full length, he made no attempt to turn off the loud TV he was watching as I walked in, and his greeting was no more than a quick glance at me. His mother was ashamed. “I don’t know what to do with him these days,” she said. “He’s forgotten all the manners we taught him.”

He hasn’t forgotten them. He’s just decided that he’s not going to use them. She confessed(坦白) that she would like to come up behind him and throw him down from the sofa onto the floor.

Another good friend of mine let her two daughters climb all over the furniture, reach across the table, stare at me and say, “I don’t like your dress; it’s ugly.” One of the daughters has recently been driven out of school. The other has left home.

“Where did we go wrong?” her parents are now very sad. Probably nowhere much. At least, no more than the rest of that unfortunate race, parents.

71. This text is most probably written by ______.

A. A specialist in teenager studies.      B. a headmaster of a middle school

C. a parent with teenage children       D. a doctor for mental health problems

72. The underlined word “it” in the second paragraph refers to ______.

A. the change from good to bad that’s seen in a child

B. the way that parents often blame themselves

C. the opinion that a child has of his parents

D. the advice that parents want their children to follow

73. The boy on the sofa would most probably be described as ______.

A. lazy       B. quiet       C. unusual       D. rude

74. From the second example we can infer that the parents of the two daughters ______.

A. pay no attention to them          B. are too busy to look after them

C. have come to hate them           D. feel helpless to do much about them

75. What is the author’s opinion about the sudden change in teenage children?

A. Parents have no choice but to try to accept it.

B. Parents should pay still more attention to the change.

C. Parents should work more closely with school teachers.

D. Parents are a fault for the change in their children.

单项选择题

2009年以来,山东省工业生产增速呈波动回升态势,8月份规模以上工业增加值增长15.0%,比年初增速提高3.3个百分点。1—8月,累计实现增加值12188.4亿元,增长12.6%,较上半年增速提高0.6个百分点,比全国平均增速快4.5个百分点。工业品产量回升面继续扩大,增势稳步升高。8月份,在国家重点调度的120种工业产品中,有95种产品产量同比增长,占重点调度产品的79.0%,占比较7月份提高14.0个百分点;增速较7月份提高的有77种,占重点调度产品的64.2%。
1—8月,全社会固定资产投资完成12872.1亿元,增长23.0%,增幅比上半年提高0.2个百分点,同比提高1.5个百分点。其中,城镇投资10557.4亿元,增长22.7%,增幅比上半年提高0.2个百分点。第一、二产业投资保持稳定增长,依次增长19.2%和16.2%;第三产业投资增速加快,增长33.0%,增幅比上半年提高1.0个百分点;上年同期的三次产业投资构成之比为3.9:56.3:39.8。1—8月,房地产开发投资完成额1507.0亿元,增长22.5%,比全国平均增速高7.8个百分点。房屋销售面积3424.1万平方米,增幅由上半年1—7月的11.0%、19.5%提升至24.9%。
今年以来,全省消费市场逐步走强,社会消费品零售额增长由2月份的14.4%增至8月份的18.8%,提高4.4个百分点。1—8月累计实现零售额7808.4亿元,增长18.1%,增速同比回落5.4个百分点,比上半年提高0.2个百分点,比全国平均增速高3.0个百分点;扣除价格因素,实际增长19.2%,同比提高2.4个百分点。其中,县以上城市市场实现零售额5075.0亿元,增长18.5%;县及县以下农村市场实现零售额2733.4亿元,增长17.4%。
8月份,居民消费价格比上月上涨0.3%,为自今年3月份以来首次出现月环比上涨。与上年同月比,居民消费价格下降0.7%,比上月降幅收窄0.1个百分点。1—8月,居民消费价格同比下降0.2%,继续延续上月累计同比价格首次出现的降势,降幅比前7个月扩大0.1个百分点,比全国平均降幅低1.0个百分点。8月份,原材料燃料动力购进价格和工业品出厂价格环比分别上涨0.6%和0.8%。与上年同月比,两类价格依次下降7.6%和8.8%,其中,工业品出厂价格同比自上年12月由升转降以来,降幅首次出现缩减,比7月份降幅收窄0.6个百分点。1—8月,两类价格累计同比分别下降5.6%和7.1%,较全国平均降幅依次低3.8个百分点和高0.7个百分点。

2009年1—8月,山东省三次产业投资构成之比为( )。

A.3.2:57.7:39.1

B.3.4:58.5:38.1

C.3.8:53.2:43.0

D.4.3:51.2:44.5