问题 单项选择题

"Clean your plate!" and "Be a member of the clean-plate club!" Just about every kid in the US has heard this from a parent or grandparent. Often, it’s accompanied by an appeal. "Just think about those starving orphans (孤儿) in Africa!"
Sure, we should be grateful for every bite of food. Unfortunately, many people in the US take a few too many bites. Instead of saying "clean the plate," perhaps we should save some food for tomorrow.
According to news reports, US restaurants are partly to blame for the growing bellies (肚子). A waiter puts a plate of food in front of each customer, with two to four times the amount recommended by the government, according to a USA Today story.
Americans traditionally associate quantity with value and most restaurants try to give them that. They serve large portions to stand apart from competitors and to give the customers value. They prefer to have customers complain about too much food rather than too little.
Barbara Rolls, a nutrition professor at Pennsylvania State University, told USA Today, that restaurant portion sizes began to grow in the 1970s, the same time that the American waistline began to expand.
Health experts have tried to get many restaurants to serve smaller portions. Now, apparently, some customers are calling for this too. A restaurant industry trade magazine reported last month that 57 percent of more than 4 000 people surveyed believed restaurants serve portions that are too large; 23 percent had no opinion; 20 percent disagreed.
But a closer look at the survey indicates that many Americans who can’t afford fine dining still prefer large portions. Seventy percent of those earning at least $150 000 per year prefer smaller portions, but only 45 percent of those earning less than $ 25 000 want smaller.
It’s not that working class Americans don’t want to eat healthy. It’s just that, after long hours at low-paying jobs, getting less on their plate hardly seems like a good deal. They live from paycheck to paycheck, happy to save a little money for next year’s Christmas presents.

According to the passage, working class Americans dining in restaurants ______.

A. eat less to save money
B. get less on their plate
C. want to get their money’s value back
D. do not care about their health

答案

参考答案:C

解析: 归纳分析题,此题同样出于第四段。所不同的是题目中用了
working class Americans作主语,起到了混淆作用。此题可从第四段第一句中得到判断。美国人一直把所得到的和所付出的钱作比较。所以大多数餐馆都极力给他们提供足够或更多的食物。

单项选择题 A2型题
问答题

甲集团、乙集团、A公司和B公司有关资料如下:
(1)某上市公司A公司从事机械制造业务,甲集团持有A公司40%股权,乙集团持有房地产公司B公司100%股权,甲集团将持有的A公司40%股权,按3000万元的价格转让给乙集团,甲、乙集团之间无关联关系;
(2)A公司将除货币资金、持有的S上市公司股权以外的所有资产和负债出售给甲集团。出售净资产按资产评估值作价15000万元。
(3)A公司向乙集团发行股份,购买乙集团所拥有的B公司100%股权。发行股份总额为5000万股,发行价格为10元/股。购买资产按资产评估值作价50000万元。
交易完成后,A公司主营业务由机械制造业务变更为房地产业务。A公司发行后总股本为15000万股,乙集团持有A公司股份为9000万股,占本次发行后公司总股本的60%,成为A公司的控股股东。
(4)B公司合并日和A公司资产处置后简要资产负债表如下:

项目

B公司

A公司

合并数据

资产处置后

向乙集团发行股份后

流动资产

43000

15000

可供出售金融资产-S公司

1000
长期股权投资

其他非流动资产

40000

资产合计

83000 16000

负债总额

43000 -
股本 6000 10000
资本公积 5000 500

盈余公积

6400 3500

未分配利润

22600 2000

股东权益总额

40000 16000

负债及股东权益合计

83000 16000
(5)假定不考虑相关税费及利润分配。
要求:

填列合并日简要资产:负债表中A公司向乙集团发行股份后的数据及合并数据。