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问题 单项选择题

(三)


20×0年1月，为激励高级管理人员，甲上市公司与其高级管理人员签署股份支付协议，规定：如果高级管理人员在其后3年中都在本公司任职服务，并且公司股价每年均提高10%以上，管理层成员即可以低于市价的价格购买一定数量的本公司股票。甲公司估计期权在授予日的公允价值为500万元。在授予日，甲公司估计3年内管理层离职的比例为10%；在第二年年末，甲公司调整其估计离职率为5%；到第三年末，甲公司的实际离职率为6%。在第一年中，公司股价提高了10.5%，第二年提高了11%，第三年提高了6%。公司在第一年、第二年年末均预计下年能实现当年股价增长10%以上的目标。
要求：根据上述资料，不考其他因素，回答下列问题。

下列关于甲公司该股份支付业务会计处理的表述中，不正确的是( )。

A．甲公司股份支付的确认和计量，都以符合相关法规要求、完整有效的股份支付协议为基础
B．甲公司把该股份支付协议作为以权益结算的换取职工提供服务的股份支付，并且按所授予权益工具在授予日的公允价值计量
C．甲公司把该股份支付协议作为以现金结算的股份支付，而且在可行权日之后将相关权益的公允价值变动计入当期损益
D．甲公司把该股份支付协议作为以权益结算的股份支付，而且在可行权日之后应不得对相关的所有者权益按公允价值进行调整

答案

参考答案：C

解析： 该协议属于以权益结算的股份支付，在可行权日之后不得对相关权益的价值按照公允价值变动进行调整。

单项选择题

Opinion polls are now beginning to show that, whoever is to blame and whatever happens from now on, high unemployment is probably here to stay. This means we shall have to find ways of sharing the available employment more widely.
But we need to go further. We must ask some fundamental questions about the future work. Should we continue to treat employment as the norm Should we not rather encourage many ways for self-respecting people to work Should we not create conditions in which many of us can work for ourselves, rather than for an employer Should we not aim to revive the household and the neighborhood, as well as the factory and the office, as centers of production and work
The industrial age has been the only period of human history in which most people’s work has taken the form of jobs. The industrial age may now be coming to an end, and some of the changes in work patterns which it brought may have to be reversed. This seems a daunting thought. But, in fact, it could offer the prospect of a better future for work. Universal employment, as its history shows, has not meant economic freedom.
Employment became widespread when the enclosures of the 17th and 18th centuries made many people dependent on paid work by depriving them of the use of the land, and thus of the means to provide a living for themselves. Then the factory system destroyed the cottage industries and removed work from people’s homes. Later, as transport improved first by rail and then by road, people commuted longer distances to their places of employment until, eventually, many people’s work lost all connection with their home lives and the places in which they live.
Meanwhile, employment put women at a disadvantage. In preindustrial times, men and women had shared the productive work of the household and village community. Now it became customary for the husband to go out to paid employment, leaving the unpaid work of the home and families to his wife. Tax and benefit regulations still assume this norm today, and restrict more flexible sharing of work roles between the sexes.
It was not only women whose work status suffered. As employment became the dominant form of work,young people and old people were excluded—a problem now,as more teenagers become frustrated at school and more retired people want to live active lives.
All this may now have to change.
The time has certainly come to switch some effort and resources away from the idealist goal crea- ting jobs for all, to the urgent practical task of helping many people to manage without full-time jobs.

What does the word“daunting”in the third paragraph mean

A．shocking
B．interesting
C．confusing
D．stimulating
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单项选择题

现代公司领导集体包括5C领导：CEO(首席执行官)、CIO(首席信息官)、CKO(首席知识官)、CFO(首席财务官)、COO(首席运营官)，也就是说公司领导需要五位。这种现象说明( )。

A．现代社会已经没有全能型领导者
B．领导者必须要有专长，要专业化，个 * * 力成为领导权力唯一的基础
C．违反了法约尔所说的统一领导原则，容易政出多门，是错误的领导方式
D．领导素质具有时代性、综合性和层次性
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