【分析题】

《晋察冀画报》(人大)

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【分析题】

媒介融合的含义和作用是什么?

【分析题】

社会化[武汉大学;华中农业大学;华中农业大学]

【分析题】


1.题目:4×50米接力跑

2.内容:

3.基本要求:

(1)设计两个跑类项目游戏;

(2)讲解清晰、示范准确、突出教学重难点;

(3)安排不少于两个练习环节;

(4)试讲时间10分钟。

4.答辩

(1)请你列举出3个接力跑的易犯错误。

(2)请你说说上挑式传接棒技术的优缺点。



【分析题】

2×19年至2×20年,甲公司发生的有关交易或事项

如下:(1)2×19年7月1日,甲公司以每份面值100元的价格发行可转换公司债券10万份,募集资金1000万元(不考虑发行费用)。该债券存续期为3年,票面年利率为5%,利息按年支付,到期一次还本。该批债券自2×20年7月1日起即可按照10元/股的价格转换为普通股。在转换日之前,如果甲公司发生配股、资本公积转增股本等资本结构变化的事项,转股价格将进行相应调整,以确保债券持有人的利益不被稀释。发行债券时,市场上不含转股权但其他条件与之类似的债券利率为6%。

(2)2×20年7月1日,上述债券全部按原定价格10元/股将本金转换为普通股,共计100万股。2×20年1月1日,甲公司发行在外的普通股股数为1000万股,除上述转股事项外,2×20年内未发生其他股本变化,也不存在其他稀释性潜在普通股。

(3)2×20年,甲公司实现归属于普通股股东的净利润300万元,该净利润包含2×20年1至6月计提的与上述可转换公司债券相关的利息费用。

其他资料:

(1)(P/F,5%,3)=0.8638;(P/A,5%,3)=2.7232;(P/F,6%,3)=0.8396;(P/A,6%,3)=2.6730。

(2)假定可转换公司债券的利息费用采用负债的初始入账价值乘以年实际利率,按月平均计提,且利息费用于2×19年和2×20年均不符合资本化条件。

(3)甲公司适用的企业所得税税率为25%。

(4)本题不考虑除企业所得税以外的其他相关税费及其他因素。

要求:

(1)判断甲公司发行的可转换公司债券的会计分类,并说明理由。

(2)根据资料(1),计算甲公司发行的可转换公司债券中负债的初始入账金额,编制甲公司2×19年7月1日发行可转换公司债券,以及2×19年12月31日计提利息费用相关的会计分录。

(3)计算甲公司2×20年度的基本每股收益。

(4)判断甲公司可转换公司债券对于2×20年度每股收益是否具有稀释作用,并说明理由,如有,计算甲公司2×20年度的稀释每股收益。


【分析题】

三级防护

【分析题】

请说明监理工程师制止项目部施工的理由。

【分析题】

某造纸厂目前只利用了60%的固定资产生产能力,目前的销售收入是360万元。假设销售收入与公司固定资产生产能力成正比,问在不需要新增固定资产的情况下,销售收入最大增长多少?

【分析题】

结合具体的新闻报道实践,论述新闻选题的基本类型及新闻选题策划的基本要求。

【分析题】

设计任务:请阅读下面学生信息和语言素材,设计20分钟的英语阅读教学方案。教案没有固定格式,但须包含下列要点:
●teaching objectives
●teaching contents
●key and difficult points
●major steps and time allocation
●activities and justifications
教学时间:20分钟
学生概况:某城镇普通高中一年级(第二学期)学生,班级人数40人,多数学生已经达到《普通高中英语课程标准(实验)》六级水平。学生课堂参与积极性一般。
语言素材:
Good teacher
To be a good teacher,you need some of the gifts of a good actor;you must be able to hold the attention and interest of your audience;you must be a clear speaker,with a good,strong,pleasing voice which is fully under your control;and you must be able to act what you are teaching,in order to make its meaning clear.
Watch a good teacher,and you will see that he does not sit still before his class: he stands the whole time he is teaching;he walks about,using his arms,hands and fingers to help him in his explanations,and his face to express feelings. Listen to him,and you will hear the loudness,the quality(音色)and the musical note of his voice always changing according to what he is talking about.
The fact that a good teacher has some of the gifts of a good actor doesn't mean that he will indeed be able to act well on the stage,for there are very important differences between the teacher's work and the actor's.The actor has to speak words which he has learnt by heart;he has to repeat exactly the same words each time he plays a certain part,even his movements and the ways in which he uses his voice are usually fixed beforehand(预先).What he has to do is to make all these carefully learnt words and actions seem natural on the stage.
A good teacher works in quite a different way. His audience takes an active part in his play: they ask and answer questions, they obey orders, and if they don't understand something, they say s0. The teacher therefore has to meet the needs of his audience, which is his class. He cannot learn his part by heart, but must invent it as he goes along.
I have known many teachers who were fine actors in class but were unable to take part in a stage-play because they could not keep strictly to what another had written.

【分析题】

位于河北省的________建于隋代,是世界上现存最早的石拱桥。(中山大学)