甲公司20×1年1月1日发行在外普通股9000万股,20×1年4月30日公开发行3000万股,20×1年9月20日经股东大会审议通过资本公积转增股份方案,以20×1年6月30日发行在外普通股总股本12000万股为基数,每10股转增5股.甲公司20X1年12月31日发行在外普通股18000万股,20X1年度净利润5400万元.甲公司20×1年度基本每股收益为（）.(2012年)
【考点】基本每股收益【答案】B【难易程度】★【解析】基本每股收益=5400/(9000+3000×8/12)×1.5=0.33(元/股)。
甲公司20×1年度归属于普通股股东的净利润为9000万元,发行在外的普通股加权平均数为40000万股,甲公司股票当年平均市场价格为每股10元.20×1年1月1日发行在外的认股权证为10000万份,行权日为20X2年4月1日,按规定每份认股权证可按8元价格认购甲公司1股股份.甲公司20X1年度稀释每股收益为（）.(2012年)
【考点】稀释每股收益【答案】C【难易程度】★★【解析】调整增加的普通股股数=10000-19000×8/10=2000(万股)，稀释每股收益=9000/(40000+2000)=0.21(元/股)。
注册会计师负责审计甲公司2013年度财务报表.2104年1月5日对甲公司全部库存现金进行监盘后,确认实有现金数额为11000元.截止到2014年1月4日,甲公司库存现金账面余额为12000元,1月5日发生的现金收支全部未登记入账,其中收入金额为33000元、支出金额为34000元,2014年1月1日至1月4日库存现金收入总额为165200元、现金支出总额为165500元,则A注册会计师确认甲公司2013年12月31日的库存现金实有数是（）元.
【考点】库存现金审计【答案】B【难易程度】★★【解析】选项B恰当。注册会计师应对2013年12月31日库存现金进行以下追溯调整：资产负债表日实存（2013年12月31日）=监盘日实存（2014年1月5日）+现金支出数（2013年1月1日至1...
已知$alpha_{1}=(1,2,1,1),alpha_{2}=(1,1,1,1)$.如果$aalpha_{1}+balpha_{2}=(2,3,2,2)$.则$a,b$的值是（）。
Life’sallaboutmakingconnectionsReadthearticlebelowaboutsomenewnetworkinggroupsspecificallyforbusinesswomen.ChoosethebestwordA,BorCtofillthegaps1-10.Toyou,networkingmightmean(1)____aconferenceortradefaireventtomeetnewclientsorpartners.Oritcouldbethecoffeebreakatworkwhereyoushare(2)_____withcolleaguesinotherdepartments.Butnowadaysnetworkinghasbecomeaneventinitself.Forexample,PricewaterhouseCoopersofferitsfemalestaffaformalnetworking(3)_____calledPwCwomen.With900members,itorganizeseventsrangingfrominformaldrinkseveningstocoachingevents.TinaHallet,whois(4)_______forthegroup,saysthatshegotinvolved(5)________networkingBecause‘I’dgottoareasonablyseniorlevelandIwantedtohelpotherpeopletomaximizetheirpotential.’Youdon’thavetobeseniorto(6)_____anetworkthough.VickyWoodandSallyHopkinshadtheideafortheCityGirlsNetworkwhentheyfirstmovedintoLondon’scorporateworldandwonderedhowtogetto(7)______otherwomen.‘Wecouldn’tfindanythingforpeoplewithnoexperience.Sowethoughtwe’dstartourown.’Fromtwelvefriendsmeetingregularly,itrapidlygrewto250membersfrommanydifferentorganizations.It’sagreatwayto(8)_____usefulcontactsandbringinpotentialbusiness.FionaClutterbuckisco-chairofanetworkforthebankABNAMRO.‘Womentendtothinkofnetworkingas(9)_______andgiveitlowpriority.’butgiventhechance,womenwillnetwork–asthebank’slast‘speednetworking’eventdemonstrated.‘Withover100womenandmen,itwasagreat(10)_____.Itisamazinghowmanypeopleyougettomeetfromdifferentpartsoftheorganization.’Toyou,networkingmightmean(1)____aconferenceortradefaireventtomeetnewclientsorpartners.
InternationalArtConsultantInternationalArtConsultant(1)_____in1979,InternationalArtConsultantshasbeensourcingandcommissioningart(2)______forover25years.Wework(3)______clientsinthecorporate,hotel,healthcareandurbanregeneration(4)_______.Ourclients(5)______frommultinationalcompanieswith£1millionartbudgetstoorganizationsrentingartforjust£10aweek.A(6)______offourteen,wearesmallenoughtocareandlargeenoughtocope.Weoffera(7)______combinationofcommercialexperience,specialistartknowledgeandhighqualityserviceandsupport.Whateverthesizeoftheprojectour(8)______isforallourclientstobe100%satisfiedwiththeendresult.Over75%ofourworkcomesfrom(9)______businessorreferrals.Weworkalongsideprofessionalartistswhocreateartofthehighestartisticandtechnicalquality,andallourstaffhavedifferentareasofspecialistartknowledgeandexpertise.Wehopethatyouwill(10)______anappointmenttovisitus,lookroundthegalleries,usethevisualreferencedatabases,anddiscussyourparticularartrequirementswithus.Readaboutacompanythatdealswithartintheworkplace.CompletetheinformationwithanswersA,B,CorD.InternationalArtConsultant(1)_____in1979,
Cross-cultureUnderstandingonBusinessWeliveinaglobalvillage,buthowwelldoweknowandunderstandthecross-cultureonbusiness?MaybeweassumethatthewidespreadunderstandingofEnglishlanguagemeansacorrespondingunderstandingofEnglishcustoms.However,itmightnotbenecessarilythecase.Ifwewanttohavegoodbusiness,wemusthavethecross-cultureunderstandingonbusiness.Herearesometipsforyoutopayattentionto:1.EyeContactInmanyWesterncountries,includingtheUnitedStates,apersonwhodoesnotmaintain“goodeyecontact”isregardedasbeingslightlysuspicious.Americansunconsciouslyassociatepeoplewhoavoideyecontactasunfriendly,insecure,untrustworthy,inattentiveandimpersonal.However,incontrast,Japaneseadultslowertheireyeswhenspeakingtoasuperior,agestureofrespect.InThailandyoushouldclaspyourhandstogetherandloweryourheadandyoureyeswhenyougreetsomeone.LatinAmericanculture,aswellassomeAfricancultures,suchasNigeria,havelongerlookingtime,butprolongedeyecontactfromanindividualoflowerstatusisconsidereddisrespectful.IntheUS,itisconsideredrudetostare–regardlessofwhoislookingatwhom.Incontrast,thepoliteEnglishmanistaughttopaystrictattentiontoaspeaker,tolistencarefully,andblinkhiseyestoletspeakerknowheorshehasbeenunderstoodaswellasheard,whileinPakistanyoumustn’twinkforit’soffensive.2.TimeofArrivalImagineyouhavemadeanappointmentatthreeo’clock.Whattimeshouldyouexpectyourforeignbusinesscolleaguestoarrive?Ifthey’reGerman,they’llberightontime.Ifthey’reAmerican,they’llprobablybe15minutesearly.Ifthey’llbeBritish,they’llbe15minuteslateandyoushouldallowuptoanhourfortheItalians.3.AtMealandDrinkingTimeTheBritisharehappytohavebusinesslunchanddiscussbusinessmatterswithadrinkduringthemeal;theJapaneseprefernottoworkwhileeating.Lunchisatimetorelaxandgettoknowoneanother,andtheyrarelydrinkatlunchtime.TheGermansliketotalkbusinessbeforedinner.However,incontrast,theFrenchliketoeatfirstandtalkafterwards.Theyhavetobewellfedandwateredbeforetheydiscussanything.Andyoushouldn’tsitdowninacaféuntilyou’veshakenhandswitheveryoneyouknowinFrance.InRussiayoumustmatchyourhostsdrinkfordrink,ortheywillthinkyouareunfriendly;inAmericayoushouldeatyourhamburgerwithbothhandsandasquicklyasyoucan.Youshouldn’ttrytohaveaconversationuntilitiseaten;intheMiddleEastyoumustneverusethelefthandforeating,drinking,smokingorgreeting.Also,youshouldtakecarenottoadmireanythinginyourhost’shome.Theywillfeelthattheyhavetogiveittoyou.Thereareothersuggestionsoncross-cultureunderstandingonbusinessthatmighthelpyouwithyourbusiness.Onlyafewhavebeenmentionedhere.Beforeyougotoacountryonbusiness,youshouldhavetolearnsomethingmoreaboutherculture.WheninRome,doastheRomansdo.Choosethebestanswerforthefollowingquestions.2)WhichofthefollowingisnottrueabouttheBritishaccordingtothetext?