问题 单项选择题

An eight-year-old child heard her parents talking about her little brother. All she knew was that he was very sick and they had no money left. When she heard her daddy say to her (1) mother," (2) a miracle can save him now", the little girl went to her bedroom and took out her piggy bank. She (3) all the change out on the floor and counted it carefully. Then she (4) her way six blocks to the drugstore.

"And what do you want" asked the shopkeeper. "It’s (5) my little brother," the girl answered back. "He’s really, really sick and I want to buy a (6) . His name is Andrew and he has something (7) growing inside his head and my daddy says only a miracle can save him. " "We don’t (8) miracles here, child. I’m sorry." the chemist said, smiling (9) at the little girl.

In the shop was a (10) customer. He stooped down and asked the little girl, "What kind of miracle does your brother (11) " "I don’t know," she replied. "He’s really sick and mommy says he needs (12) . But my daddy can’t pay for it, so I have brought my (13) .""How much do you have" asked the man. "One dollar and eleven cents, (14) I can try and get some more," she answered quietly. "Well, what a coincidence," smiled the man. "A dollar and eleven cents—the (15) price of a miracle for little brothers. (16) me to where you live. I want to see your brother and (17) your parents. "

That well-dressed man was Dr Carlton Armp, a doctor. The operation was completed without any (18) and it wasn’t long before Andrew was (19) again. The little girl was happy. She knew exactly how much the miracle cost—one dollar and eleven cents—also the (20) of a little child.

1()

A.tearful

B.hopeful

C.helpless

D.kind

答案

参考答案:A

解析:

tearful指含泪的,悲伤的。最符合题意。故选A。

选择题
问答题

锦江上市公司(本题下称“锦江公司”)于2007年1月1日按面值发行总额为60000万元的可转换公司债券,用于建造一套生产设备。该可转换公司债券的期限为5年、票面年利率为3%。锦江公司在可转换公司债券募集说明书中规定:每年12月31日支付债券利息(即,年末仍未转换为普通股的债券利息);债券持有人自2008年1月1日起可以申请将所持债券转换为公司普通股,转股价格为按可转换公司债券的面值每100元转换8股,每股面值1元;没有约定赎回和回售条款。发行债券所得款项60000万元已收存银行。锦江公司发行可转换公司债券时,二级市场上与之类似的没有转换权的债券市场利率为9%。闲置借款资金均用于固定收益债券短期投资,该短期投资月收益率为0.5%。 (P/F,5期,9%)=0.6499;(P/A,5期,9%)=3.8897
2008年1月1日,该可转换公司债券持有人A公司将其所持面值总额为15000万元的可转换公司债券全部转换为甲公司股份,共计转换1200万股,并于当日办妥相关手续。
2009年7月1日,该可转换公司债券的其他持有人将其各自持有的锦江公司可转换公司债券申请转换为锦江公司股份,共计转换为3599.88万股;对于债券面值不足转换1股的可转换公司债券面值总额为1.50万元,锦江公司已按规定的条件以银行存款偿付,并于当日办妥相关手续。
锦江公司可转换公司债券发行成功后,生产设备的建造工作于2007年3月1日正式开工。
支出如下:
3月1日,支付工程进度款50000万元;
4月1日,非正常原因而停工;
5月1日,重新开工;
5月1日,支付工程进度款10000万元;
10月1日,支付工程进度款800万元;
11月1日,支付工程进度款90万元;
12月31日,生产设备建造达到预定可使用状态。
锦江公司对该可转换公司债券每年末计提一次利息并摊销利息调整;锦江公司按约定时
间每年支付利息。
要求:
(1)计算可转换公司债券负债成份的公允价值、可转换公司债券权益成份的公允价值。
(2)编制2007年1月1日锦江公司发行可转换公司债券时的会计分录。
(3)编制锦江公司2007年12月31日与计提可转换公司债券利息相关的会计分录。
(4)编制锦江公司2008年1月1日与可转换公司债券转为普通股相关的会计分录。
(5)编制锦江公司2008年12月31日与计提可转换公司债券利息相关的会计分录。
(6)编制锦江公司2009年7月1日与可转换公司债券转为普通股相关的会计分录。