问题 单项选择题

南方公司为北方公司的母公司,经董事会批准,南方公司2013年1月1日实施股权激励计划,其主要内容为:南方公司向北方公司100名管理人员每人授予1万份股票期权,第一年年末的可行权条件为企业净利润增长率达到10%;第二年年末的可行权条件为企业净利润两年平均增长9%;第三年年末的可行权条件为企业净利润三年平均增长8%。该股票期权在授予日的公允价值为12元。

从达到上述业绩条件的当年年末起,管理层成员即可每人以5元每股认购本公司1万股股票,行权期为3年。2013年度,北方公司实现的净利润较前一年增长了9%,本年度上述管理人员没有人离职。该年年末,南方公司预计北方公司截止至2014年12月31日可行权,预计未来1年授予对象中将有4名管理人员离职。

2014年度,北方公司实现的净利润较前一年增长了7%,当年授予对象中有6名管理人员离职。该年年末,南方公司预计北方公司截止至2015年12月31日3个会计年度净利润平均增长率将达到10%,未来1年授予对象中将有8名管理人员离职。

2015年11月12日,南方公司经董事会批准取消原授予北方公司管理人员的股权激励计划,同时以现金补偿原授予股票期权且尚未离职的北方公司管理人员共1500万元。2015年初至取消股权激励计划前,有2名授予对象离职。

假定不考虑其他因素,则南方公司取消股权激励计划影响2015年合并利润表中管理费用的金额为()万元。

A.688

B.576

C.812

D.1500

答案

参考答案:C

解析:

取消股权激励计划影响2015年合并利润表中管理费用的金额=1500-(100-6-8)×1×12×2/3=812(万元)。

阅读理解

I was in my third year of teaching creative writing at a high school in New York, when one of my students, 15-year-old Mikey, gave me a note from his mother. It explained his absence from class the day before.

I had seen Mikey himself writing the note at his desk. Most parental-excuse notes I received were penned by my students. If I were to deal with them, I’d be busy 24 hours a day.

The forged excuse notes made a large pile, with writing that ranged from imaginative to crazy. The writers of those notes didn’t realize that honest excuse notes were usually dull: “Peter was late because the alarm clock didn’t go off.”

Isn’t it remarkable, I thought, how the students complained and said it was hard putting 200 words together on any subject? But when they produced excuse notes, they were brilliant.

So one day I typed out a dozen excuse notes and gave them to my classes. I said, “They’re supposed to be written by parents, but actually they are not. True, Mikey?” The students looked at me nervously.

“Now, this will be the first class to study the art of the excuse note --- the first class, ever, to practice writing them. You’re so lucky to have a teacher like me who has taken your best writing and turned it into a subject worthy of study. ”

Everyone smiled as I went on, “You used your imaginations. So try more now. Today I’d like you to write ‘An Excuse Note from Adam to God’ or ‘An Excuse Note from Eve to God’.” Heads went down. Pens raced across paper. For the first time ever I saw students so careful in their writing that they had to be asked to go to lunch by their friends.

The next day everyone had excuse notes. Heated discussions followed. The headmaster entered the classroom and walked up and down, looking at papers, and then said, “I’d like you to see me in my office.”

When I stepped into his office, he came to shake my hand and said, “I just want to tell you that that lesson, that task, whatever the hell you were doing, was great. Those kids were writing on the college level. Thank you. ”

小题1:What did the author do with the students found dishonest?

A.He reported them to the headmaster.

B.He lectured them hard on honesty.

C.He had them take notes before lunch.

D.He helped improve their writing skills.小题2:The author found that compared with the true excuse notes, the produced ones by the students were usually__________.

A.less impressive

B.more imaginative

C.worse written

D.less convincing小题3:The author had the students practice writing excuse notes so that the students could learn_________.

A.the importance of being honest

B.how to write excuse notes skillfully

C.the pleasure of creative writing

D.how to be creative in writing小题4:The underlined word “forged” in the second paragraph means “______”.

A.former

B.copied

C.false

D.honest小题5:What did the headmaster think of the author’s way of teaching?

A.Effective.

B.Difficult

C.Misleading.

D.Reasonable

单项选择题