某公司按面值发行可转换公司债券500万元,债券年利率为5%,期限5年,到期一次性还本

题型:单项选择题

问题:

某公司按面值发行可转换公司债券500万元,债券年利率为5%,期限5年,到期一次性还本付息,结算方式是持有方可以选择付现或转换成发行方的股份。另不附选择权的类似债券的市场为10%。则在发行日该可转换债券的入账价值是( )万元。

A.500

B.388.06

C.111.94

D.405.22

考点:注册税务师财务与会计注册税务师财务与会计53
题型:单项选择题
解方程组:
2(x+1)-y=11
x+1
3
=2y
题型:单项选择题

Reading comprenhension.

     Beauty has always been regarded as something praiseworthy. Almost everyone thinks attractive (漂亮的)

people are happier and healthier, have better marriages and have more respectable jobs. Personal advisors give

them better advice for finding jobs. Even judges are softer on attractive defendants (被告). But in the executive

(行政的; 管理的) circle, beauty can become a liability.

     While attractiveness is a positive factor for a man on his way up the executive ladder, it is harmful to a

woman. Handsome male executives were considered as having more honesty than plain (平常的,不漂亮的)

men; effort and ability were thought to lead to their success. Attractive female executives were considered to

have less honesty than unattractive ones; their success was connected not with ability but with factors such

as luck. All unattractive women executives were thought to have more honesty and to be more capable than

the attractive female executives. Interestingly, though, the rise of the unattractive overnight successes was

connected more to personal relationships and less to ability than that of the attractive overnight successes.

     Why are attractive women not thought to be able? An attractive woman is considered to be more feminine

and an attractive man more manly than the less attractive ones. Thus, an attractive woman has an advantage

in traditionally female jobs, but an attractive woman in a traditionally manly position appears to lack the "manly"

qualities required.

     This is true even in politics. "When the only clue is how he or she looks, people treat men and women

differently," says Anne Bowman, who recently published a study on the effects of attractiveness on political

candidates. She asked 125 undergraduate students to rank two groups of photographs, one of men and one

of women, of attractiveness. The students were told the photographs were of candidates for political offices.

They were asked to rank them again, in the order they would vote for them.

     The results showed that attractive males completely defeated unattractive men, but the women who had

ranked most attractive unchangeably received the fewest votes.

1. The word "liability" most probably means _____.

A. disadvantage

B. advantage

C. misfortune

D. trouble

2. In traditionally female jobs, attractiveness _____.

A. makes women look more honest and capable

B. strengthens the qualifies required

C. is of no importance to women

D. often enables women to succeed quickly

3. Bowman's experiment shows that when it comes to politics, attractiveness _____.

A. turns out to be a disadvantage to men

B. is more of a disadvantage than an advantage to women

C. affects men and women alike

D. has as little effect on men as on women

4. It can be inferred from the passage that people's views on beauty are often _____.

A. practical

B. supportive

C. old-fashioned

D. one-sided

5. The author writes this passage to _____.

A. give advice to job-seekers who are attractive

B. discuss the disadvantages of women being attractive

C. demand equal rights for women

D. state the importance of appearance

题型:单项选择题

公司有义务向其披露的对象有()。

A.公司股票拥有者

B.公司董事会成员

C.代理商

D.消费者

题型:单项选择题

简述干性油脂与不干性油脂的概念。

题型:单项选择题

运装货车[2005]311号文件规定2007年底以前须全部完成的货车轮轴5条基础工艺线是哪些?

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