问题 问答题

甲公司有关资料如下:
资料1:今年年初股东权益总额为1210万元,资产负债率为60%;年末股东权益总额为1680万元(其中,优先股股本84万元),产权比率为1.2。
资料2:本年利润总额为400万元,今年的所得税为100万元,优先股股利为60万元,普通股现金股利总额为84万元,普通股的加权平均数为200万股,所有的普通股均发行在外。
资料3:年末普通股股数为210万股,按照年末每股市价计算的市盈率为10。
资料4:公司于去年发行了面值总额为100万元的可转换公司债券(期限为5年),发行总额为120万元,每张债券面值为1000元,转换比率为80(今年没有转股),债券利率为4%,所得税税率为25%。
资料5:明年的财务杠杆系数为1.2。
要求:
(1)计算年末的普通股每股净资产。
(2)计算今年的基本每股收益和每股股利。
(3)计算年末普通股每股市价。
(4)计算可转换债券的年利息、可转换债券可以转换的普通股股数。
(5)计算今年的稀释每股收益。

答案

参考答案:(1)年末的普通股每股净资产=(1680-84)/210=7.6(元)。
(2)净利润=利润总额-所得税=400-100=300(万元),
归属于普通股股东的当期净利润=300-60=240(万元),
基本每股收益=240/200=1.2(元);
每股股利=普通股现金股利总额/年末普通股股数=84/210=0.4(元)。
(3)市盈率=每股市价/每股收益,普通股每股市价=10×1.2=12(元)。
(4)可转换债券的年利息=100×4%=4(万元);
可转换债券可以转换的普通股股数=100/1000×80=8(万股)。
(5)调整后的归属于普通股股东的当期净利润=240+4×(1-25%)(来自可转换债券)=243(万元),
调整后的发行在外的普通股加权平均数=200+8(来自可转换债券)=208(万股),
稀释每股收益=243/208=1.17(元)。

名词解释
完形填空
Last Christmas while staying with my parents, I 36 across some old love letters that my parents wrote to
each other. these letters were all piled up in a basket, dirty and 37 with dust. 38 to read and sort them, I asked
them if I could take the letters back to my Illinois home. They agreed.
As I carefully opened each letter, all of them 39 with age, I discovered a new page 40 unknown to me in
this private chapter of my parents’ lives.
My father used to   41 in the army. So his letters were full of frontline(前线) 42 of the things about the war.
Each of my mother’s letters was marked with her 1944 dark red lipstick(口红) kiss. I was  43 to these letters
like a magnet(磁铁).
Just six weeks after our Christmas visit, Daddy became very 44 and was hospitalized(住院). This time, he
was fighting a 45 kind of war. As I sat by his bedside, we discussed the  46 . He told me how much receiving
those lipstick-kissed letters had 47 to him when he had been so far from home.
It so happened that the next day would be February 14. From the  48 letters I chose the card my father had
sent mother in 1944 and brought it to my father’s bedside.
At his bedside, I joked with him, saying  49 .“Today is Valentine’s Day, don’t you want to sent Mother a
present?” He became more 50 when I handed him the old 51 . He carefully opened it and took out the card,
and when he 52 it, his eyes were filled with tears.
My father, in a voice tight with 53 read the loving 54 he’d sent to my mother fifty-six years earlier. And
this time, he could read it to her  55 .
小题1:
A.drewB.hitC.cameD.fell
小题2:
A.coveredB.hiddenC.buriedD.filled
小题3:
A.PretendingB.DecidingC.PreferringD.Suggesting
小题4:
A.tenderB.tastyC.usefulD.delicate
小题5:
A.recentlyB.previouslyC.usuallyD.occasionally
小题6:
A.serveB.studyC.workD.report
小题7:
A.documentsB.accountsC.introductionsD.occupations
小题8:
A.devotedB.drawnC.thrownD.abandoned
小题9:
A.depressedB.deadC.illD.dangerous
小题10:
A.differentB.traditionalC.typicalD.familiar
小题11:
A.warsB.illnessesC.prescriptionsD.letters
小题12:
A.intendedB.meantC.plannedD.said
小题13:
A.dividedB.separatedC.sortedD.updated
小题14:
A.softlyB.angrilyC.sadlyD.loudly
小题15:
A.fantasticB.enthusiasticC.curiousD.positive
小题16:
A.Christmas cardB.lipstickC.basketD.envelope
小题17:
A.foundB.wroteC.missedD.recognized
小题18:
A.emotionB.sorrowC.sicknessD.astonishment
小题19:.
A.storyB.speechC.messageD.motto
小题20:
A.in peaceB.in privateC.in dangerD.in person