问题 问答题

20×5年年初,乙公司经董事会通过并经股东大会批准,决定授予120名管理人员每人200份现金股票增值权,所附条件为:第一年年末可行权的条件为当年度企业税后利润增长10%;第二年年末可行权的条件为企业税后利润两年平均增长12%;第三年年末可行权的条件为企业税后利润三年平均增长11%。其他有关资料如下:
(1)税后利润增长及离开人员情况
①20×5年12月31日,税后利润增长9%,同时,有3名管理人员离开。乙公司预计 20×6年的利润将仍会增长,且能达到两年税后利润平均增长12%的目标,并预计20×6年会有2名管理人员离开。
②20×6年12月31日,税后利润增长10%,同时,有4名管理人员离开。乙公司预计 20×7年的利润将仍会增长,且能达到三年税后利润平均增长11%的目标,并预计20×7年会有2名管理人员离开。
③20×7年12月31日,税后利润增长了解15%,同时,有1名管理人员离开。
④20×7年年末,有80名管理人员行权;20×8年年末,有20名管理人员行权;20×9年剩余的管理人员全部行权。
(2)增值权在负债结算之前的每一资产负债表日以及结算日的公允价值和可行权后的每份增值权现金支出额如下表所示。

第一期公允价值和现金支付表 单位:元

日期公允价值支付现金
20×5年12
20×6年14
20×7年1615
20×8年1816
20×9年2019

要求:
1.计算乙公司每年度应确认费用和负债金额,以及应支付的现金金额(填入下表):

费用及负债计算表 单位:元

日期负债及共计算过程支付的现金及计算过程当期费用
20×5年
20×6年
20×7年
20×8年
20×9年
合计

答案

参考答案:计算每年度应确认费用和负债金额以及应支付的现金金额。

费用及负债计算表 单位:元

日期
阅读理解

Do you wake up in the morning dreading the moment that your feet have to hit the floor for you to get ready for work? If that’s the case, join most of Americans. Very few people wake up to that annoying alarm clock and spring out of bed excited about having to go to work.

As if that were not enough, most of us have to fight traffic getting there, usually an hour’s drive. Then, when we get to work, we have to fight with unruly co-workers or a nagging boss. And to make matters worse, you have to fight the same traffic going in the opposite direction just to get back home.

Making dinner, fixing plates, eating and then straightening up afterwards is a job within itself. If that sounds like your life, you probably have a J-O-B. you know what J-O-B stands for? Just Over Broke, that’s what! With a job, most Americans are living paycheck-to-paycheck and hating every minute of it. I know because I was doing the same thing: trading time for money. And, I came to a conclusion that it stinks (糟糕透了)! Big time!

Looking around at my co-workers, friends and relatives, I saw that they were all doing the same thing I was doing. They were complaining about the same things I was complaining about : not having enough time or money. And, I decided that I wanted to do something different.

So, I started a home-based business. There are several to choose from. The extra income has done so much for our family. We can vacation more. We have been able to give more. And, we’ve even been able to do something calling save! It’s been amazing.

Therefore, if you’re sick and tired of being sick and tired, it’s time you make a change, too. The definition of insanity (疯狂) is doing the same thing over and over and expecting different results. I know you aren’t stupid. If you continue to do what everyone else is doing: trading time for money, you’re going to keep getting what everyone else is getting: being broke and not having the time to do what is really important to you.

Do your due diligence. Find a home-based business that works well for you. Go to work, and live the life you’ve always imagined!

小题1:According to Paragraph 1, which of the following statements is TRUE about most Americans?

A.Most Americans are excited to go to work every day.

B.Most Americans are used to sleeping in the morning.

C.Most Americans are tired of having to go to work every morning.

D.Most Americans have alarm clocks to wake them up in the morning.小题2:By writing the first three paragraphs, what feeling does the writer express?

A.Regret.

B.Joy.

C.Pride.

D.Dissatisfaction小题3:What does “something different” in Paragraph 4 refer to?

A.To set up a business at home.

B.To complain about life and work.

C.To spend more time on holidays.

D.To resign from the former job and get a new one.