问题 多项选择题

股份支付协议生效后,对其条款和条件的修改,下列说法正确的有()。

A、如果修改减少了所授予的权益工具的公允价值,企业应当以权益工具减少后的公允价值为基础,确认取得服务的金额

B、对股份支付协议条款和条件的修改,应当由董事会做出决议并经股东大会审议批准,或者由股东大会授权董事会决定

C、在会计上,无论已授予的权益工具的条款和条件如何修改,甚至取消权益工具的授予或结算该权益工具,企业都应至少确认按照所授予的权益工具在授予日的公允价值来计量获取的相应服务,除非因不能满足权益工具的可行权条件(除市场条件外)而无法可行权

D、如果修改增加了所授予的权益工具的公允价值,企业应按照权益工具公允价值的增加相应地确认取得服务的增加

E、如果企业按照有利于职工的方式修改可行权条件,企业在处理可行权条件时,应考虑修改后的可行权条件

答案

参考答案:B, C, D, E

解析:【答案解析】如果修改减少了所授予的权益工具的公允价值,企业应当继续以权益工具在授予日的公允价值为基础,确认取得服务的金额,而不应考虑权益工具公允价值的减少,所以选项A不正确。

阅读理解

As I grow up, I gradually know that life plays a very important role in my education I really wanted to achieve. What I mean is that life can teach you things no one else can. Luckily for you, it’s time to have lessons of life. Pay attention and you can know what I call the school of life.

Use Your Head

You have to be smart to survive (生存) in this world. Anytime you need to make a move, stop and think. Obviously there will be times when you need to take action first, but if you’ve been taking the time to plan, you’ll always make the right choice. Fail to plan, plan to fail.

Set Your Goals

In my team, if you don’t finish the job well, we will fire you. Your goals should be on building a basic of solid and complete work. Make certain a list of what you have to do and start with the biggest and most difficult task. The key here is goals.

Respect Your Superiors (上级)

Your boss is in his position for a reason, no matter what you think of him. If he’s not the best one, be patient—he’ll be out of there soon. In the meantime, you have to respect him as your superior. That means following orders and closing your mouth. If you don’t respect your boss, how will you expect the people under you to do the same?

Keep Your Cool

You should never let your emotions (情绪) control you. You should learn to keep calm. Never lose your cool when dealing in business, or it will ruin the whole thing.

The school of life can be hard, but if you’re smart and play your cards right, you can come out with an A+. Just treat every situation as a learning experience. I hope you’ve studied.

小题1:From the passage, we learn that the author is probably ________.

A.a young student

B.a regular customer

C.a magazine editor

D.an experienced manager小题2:It can be learnt from the passage that ________.

A.you will win your life if you fail to make your plan

B.setting goals isn’t important when you’re doing a job

C.it will ruin the whole thing if you lose your cool

D.you can never get an A+ if you keep working hard小题3:The underlined phrase “make a move” in the passage means “________” in Chinese.

A.移动

B.行动

C.感动

D.搬家小题4:According to the passage, what should you do if your boss isn’t the best one?

A.Respect him as your superior.

B.Don’t follow his orders.

C.Make him out of his position.

D.Don’t close your mouth.小题5:Which would be the best title for the passage?

A.The School of Life Can Be Hard

B.Learning from the School of Life

C.All of Your Favourite Education

D.Hoping for a Chance to Be on Top

单项选择题 A1/A2型题