问题 问答题

A公司利润分配前股东权益结构如下:
                                            单位:万元

股本(面值2.5元,发行20万股) 50
资本公积 15
未分配利润 160
股东权益合计 225

已知当时的市价为20元,本年净利润为45万元,要求计算:
(1) 计算利润分配前的每股收益、每股净资产、市盈率;
(2) 若考虑发放6%的股票股利,计算发放股票股利后的下列指标:
①股东权益各项目有何变化
②每股利润为多少
③每股净资产为多少

答案

参考答案:[答案及解析]
(1) 每股收益=45/20=2.25(元)
每股净资产=225/20=11.25(元)
市盈率=20/2.25=8.89倍
(2) ①普通股总数增加=20×6%=1.2(万股)
“股本”项目:50+1.2×2.5=53(万元)
“未分配利润”项目:160-1.2×20=136(万元)
“资本公积”项目:15+1.2×(20-2.5) =36(万元)
②发放股票股利后的每股利润=45/21.2=2.12(元)
③发放股票股利后的每股净资产=225/21.2=10.61(元)

完形填空
认真阅读下面短文,并在表格内的空白处填上一个合适的单词,注意:每空一词。
The average human experiences a lot of dreams while they sleep at night. But what exactly do they mean? The following explanations deal with four most common dreams and some of the possible meanings behind them, according to experts. Please note that, while certainly interesting, dream analysis is a highly subjective(主观的) field of study.
Dreams about being chased (追逐)
Dreaming about being chased generally means you may be avoiding a person or something painful, annoying or fearful.
It could be a reminder that trying to avoid the problem could lead to more such dreams. Most people dream about being chased at one point or another. It’s both common and natural.
Dreams about death
According to Jeffrey Sumber, a psychotherapist (精神治疗师) and author, dreams about death often indicate “the ending of something, whether that’s a job or a relationship”. He suggests a dream about death can also indicate attempts to remove anxiety or anger. These dreams don’t suggest a person will actually die, he explains.
There are no tricks when it comes to avoiding such dreams. The only way is to do our inner work and make peace with it.
People who have dreams about death tend to be those who are entering an uncertain period in their life. It could be a life-changing event that creates anxiety and fear of the unknown.
Dreams about falling
Dreaming about falling can have a physiological basis, according to Cathleen O’ Connor, Ph. D. As the body goes deep into sleep and the nervous system begins to be quiet, blood pressure and heart rate drop and this change can cause a falling dream.
O’Connor says that dreaming about falling is the mind’s way of warning the dreamer of a situation in his or her waking life where they feel out of control.
“If dreams of falling bring feelings of fear, you should realize that the goal is not to avoid them but rather to work with those dreams in your waking state and deal with the fear so you can regain your balance,” O’ Connor says.
Dreams about celebrities (名人)
“Celebrities carry some kind of message that’s associated with personal achievements or lack,” says Shelley Smith, founding director of the Yoga Health & Therapy Center. “A person dreaming about a celebrity is looking for inspiration … or some characteristic that is associated with that celebrity.
“That’s one of the features of dream images, and they are not under our control,” Smith says. “Your experience while you’re sleeping is coming from a place that’s totally unconscious (无意识的).”
“There is no one group that we can say has this particular dream more than another,” she says, “The image is energetic and specific to what the person’s need is. For example, accomplishment, health, and rising to the top --- whatever is associated with that celebrity.
Title
Four common dreams and why we have them
Introduction
Experts think that dreams may have possible meanings behind them, the analysis of which is小题1: _______ but subjective.
Dreams
Meanings
小题2:_______ to deal with such dreams
About being小题3: _______after
Maybe you’re trying to小题4:_______someone or something that is painful, annoying or fearful.
小题5:______ the problem bravely and realize that such dreams are natural and common.
About being dead
● You will小题6:______ what you are experiencing, such as a job or a relationship.
● Your anxiety or fear from a life-
changing event will be小题7:_____from your life.
Do the inner work and make peace with it.
About falling
● It may result from the小题8:______ of the nervous system.
● You find something out of control.
Work with such dreams when you are  awake and 小题9:_______ the fear.
About celebrities
Maybe you are looking for something you want to achieve or 小题10:_______.
Let them alone, because they come out of unconsciousness.
多项选择题