问题 单项选择题

(三)20×6年1月1日,经股东大会批准,甲上市公司(以下简称甲公司)与50名高级管理人员签署股份支付协议。协议规定:①甲公司向50名高级管理人员每人授予10万股股票期权,行权条件为这些高级管理人员从授予股票期权之日起在公司连续服务满3年,公司3年平均净利润增长率达到12%;②符合行权条件后,每持有1股股票期权可以自20×9年1月1日起1年内,以每股5元的价格购买甲公司1股普通股股票,在行权期间内未行权的股票期权将失效。甲公司估计授予日每股股票期权的公允价值为15元。20×6年至20×9年,甲公司与股票期权有关的资料如下:
(1) 20×6年,甲公司有1名高级管理人员离开公司,本年净利润增长率为10%。该年年末,甲公司预计未来两年将有1名高级管理人员离开公司,预计3年平均净利润增长率将达到12%;该年年末,每股股票期权的公允价值为16元。
(2) 20×7年,甲公司没有高级管理人员离开公司,本年净利润增长率为14%。该年年末,甲公司预计未来1年将有2名高级管理人员离开公司,预计3年平均净利润增长率将达到12.5%;该年年末,每股股票期权的公允价值为18元。
(3) 20×8年,甲公司有1名高级管理人员离开公司,本年净利润增长率为15%。该年年末,每股股票期权的公允价值为20元。
(4) 20×8年底,甲公司自市场回购本公司股票500万股,共支付款项4025万元,作为库存股待行权时使用。
(5) 20×9年3月,48名高级管理人员全部行权,甲公司共收到款项2400万元,相关股权的变更登记手续已办理完成。

20×7年度甲公司因股份支付协议应确认的费用金额为( )。

A.4700万元

B.2300万元

C.2500万元

D.7200万元

答案

参考答案:B

解析: 20×7年甲公司应确认的当期费用=(50-1-2)×10×15×2/3-(50-1-1)×10×15×1/3=2300(万元)

阅读理解

阅读理解。

      On a cloudy aftemoon last September, Rubio watched Texas National Cuard soldiers help passengers

off planes at a small airport near College Station. All of them were running away from Hurricane (飓风) Ike.

They had something else in common as well. Each passenger wore a bright yellow wristband (腕标), RFID,

developed by Rubio's company. The wristband had a computer chip (芯片), which allowed the state's

emergency response center (急救中心) to follow the person who wore it.

     "The wristband really made a difference," says Rubio, adding that thousands of families who called the

state's emergency response center during the hurricane were able to find loved ones. The wristbands also

made a lot of money for Rubio's company.

     That's a goal Rubio could not have imagined even a few years ago, as a 36-year-old stay-at-home mum

with three kids under ten and a husband who traveled for work five days a week. "All I wanted was to have

my family back together," she says.

     Rubio considered doing something different after the birth of her third child and returned to work. A friend

suggested the technology of RFID. It wasn't new but was mainly used to find packages. 

    Rubio began imagining wider use of RFID, and in 2005 the wristband appeared at a business conference and

did a good job. In the wake of Hurricane Katrina, the company further used the technology, and later during

Ike about 27,000 people were successfully saved.

     "I'm a mum with three kids or a woman in a technology field. I've succeeded and got confidence (信心)."

Rubio also achieved something else. She finally has the family life she always wanted.

1. People wore wristbands during Hurricane Ike in order to ________.

A. protect them from being hurt

B. be allowed to get on the planes

C. lead their way to a safe place

D. be found easily by other people

2. Rubio decided to return to work because ________.

A. she wanted to make money

B. she liked the new technology

C. she needed a change in life

D. she was used to hard work

3. How did the wristband work according to the passage? 

A. Very well.

B. All right.

C. Not well.

D. Very badly.

4. What does Rubio think is the most important?

A. Usual business.

B. Family life.

C. Creat success.

D. Social position.

判断题