问题 单项选择题

甲股份有限公司于20×8年2月1日向乙公司发行以自身普通股为标的的看跌期权。根据该期权合同,如果乙公司行权(行权价为98元),乙公司有权于20×9年1月31日以每股98元的价格从甲公司购入普通股1000股。
其他有关资料如下:
(1)合同签定日 20×8年2月1日
(2)20×8年2月1日每股市价 100元
(3)20×8年12月31 每股市价95元
(4)20×9年1月31 每股市价 97元
(5)20×9年1月31 应支付的固定行权价格 98元
(6)20×8年2月1日期权的公允价值 4000元
(7)20×8年12月31 期权的公允价值3000元
(8)20×9年1月31 期权的公允价值 1000元
(9)结算方式:乙公司行权时以现金换取甲公司的普通股
要求:根据上述资料,不考虑其他因素,回答下列第16至18题。

20×8年2月1日,甲公司向乙公司发行看跌期权时,收取的价款应计入( )。

A.衍生工具——看跌期权

B.资本公积——股本溢价

C.股本

D.应付债券

答案

参考答案:B

解析: 该看跌期权以现金换取普通股方式结算,所以若乙公司行权,甲公司将交付固定数量的自身普通股,同时从乙公司收取固定金额的现金,所以符合权益工具的定义。发行期权时收取的价款应作为股本溢价记入“资本公积——股本溢价”科目。

阅读理解

阅读理解。

     Morgan is very happy these days. She is in Grade 7 at L.B Clarke Middle School, the USA. She

gives her journals (日志) to the teacher. She writes them in the summer holiday. She says, "I read many

books to finish them."

     In the summer holiday, most schools in the USA ask students to read. But L.B.Clarke starts a program (项目) this year.

     Students write their journals three times a week. The journals are about books they read or their

everyday life. "Good writers must be good readers," says a teacher in the school, "Our program also

asks them to read, but in a different way."

     Caroline, another student, finishes six journals. She writes about her favourite books and family trips.

     "The program helps me learn new things," she says, "and if I forget something, I can look in my

journals."

1. Where does Caroline come from?

A. England.   

B. America.  

C. France.

D. Japan.

2. How does Morgan finish the journals?

A. She visits many places.    

B. She asks many friends.

C. She asks her parents for help.       

D. She reads many books.

3. How often do the students write journals?

A. Twice a week.    

B. Twice a month.

C. Three times a week.

D. Three times a month.

4. One of Caroline's journals may be about _______.

A. a movie called the Smurfs          

B. a basketball game between Lakers and Heat.

C. a student called Morgan            

D. a book called the Joy Luck Club

5. What does the underlined (划线的) sentence mean?

A. You don't need to read many books if you want to be a good writer.

B. A good reader must be a good writer.

C. As a good reader, you must write very well.

D. If you want to be a good writer, you must first read many books.

读图填空题