问题 多项选择题

企业计算稀释性潜在普通股转换为已发行普通股而增加的普通股股数的加权平均数时,下列说法中正确的有( )。

A.以前期间发行的稀释性潜在普通股,应当假设在当期期初转换

B.当期发行的稀释性潜在普通股,应当假设在发行日转换

C.不考虑以前期间发行的稀释性潜在普通股

D.只考虑以前期间发行的稀释性潜在普通股,不考虑当期发行的稀释性潜在普通股

E.当期发行的稀释性潜在普通股,应当假设在当期期初转换

答案

参考答案:A,B

解析: 计算稀释性潜在普通股转换为已发行普通股而增加的普通股股数的加权平均数时,以前期间发行的稀释性潜在普通股,应当假设在当期期初转换;当期发行的稀释性潜在普通股,应当假设在发行日转换。

阅读理解

Israel has passed a law banning the use of underweight models in advertising. Known as the “Photoshop Law”, it also requires that agencies tell their audience if they’ve digitally changed pictures to make models look thinner.

The new law forbids the use of models with a body mass index of 18.5 or less, a standard based on internationally accepted measures. The figure matches the set of fixed limits by the U. S. Department of Health.

The law doesn’t set a money amount that can be gained in court from such a suit. Lawmakers realize that it may be a long and difficult process to prove in court that a company broke the new law, but they feel that simply having the law in place will accomplish what they want; stopping advertising companies from continuing to influence Israelis with images of unhealthy-looking models as the gold standard of beauty.

Some modeling agencies in Israel aren’t happy. They say that the indexes on which the law is based are arbitrary (任意的)and are not suitable for every model. Many models who are totally healthy girls might be disqualified because of the law. Some models are naturally thin and unable to gain weight and the new law would unfairly prevent them from finding jobs.

However, plus-size American supermodel Emme told CNN that she thinks the law will cause other countries to make similar measures against showing underweight models. “I think this is fantastic because so many young women and men are suffering to look in a way that is unrealistic and unhealthy,” she said.

小题1:What is “Photoshop Law” about?

A.Banning the use of underweight models.

B.Banning underweight models in advertising.

C.Banning changing pictures digitally.

D.Banning models in advertising.小题2:The underlined word “suit” in Paragraph 3 means           .

A.a set of clothing

B.a group of rooms

C.an action in court

D.a performance in advertising小题3:What can we know from the passage?

A.All models are happy about the law.

B.All advertising agencies are happy about the law.

C.The law makes no sense.

D.There are arguments over the beauty standard of models.

问答题