题目内容

某公司年度有关余额如下：资产总计700万元，流动负债160万元，所有者权益540万元，其中，普通股(200万股)200万元，资本公积150万元，保留盈余190万元。该公司为扩大经营需增加600万元资金，正考虑以下两个方案：甲方案以每股5元的价格发行120万股普通股；乙方案发行20年期利率7%的债券600万元。该公司最近几年的财务状况很稳定，资产和负债均没太大变化，每年税后利润为所有者权益的10%。公司扩大经营后税前净利增长数为新增投资额的12%，公司所得税率为40%。
要求：试计算两个方案增资后第一年每股盈利。

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在项目进行验收时，承建单位提交给建设单位的部分文本资料是英文版本，建设单位要求承建单位提交的最终文档必须是中文版，且由于翻译造成的时间延误以及增加的项目开销均由承建单位自行承担。请问建设方的要求是否合理？为什么？

&8226;Read the article below about profit.
&8226;Choose the best sentence to fill each of the gaps.
&8226;For each blank 8 12 mark one letter (A—G) on your Answer Sheet.
&8226;Do not use any letter more than once.
&8226;There is an example at the beginning.
Profit
Entrepreneurship is directly responsible for production The business person (entrepreneur) takes a cue from consumers in deciding what they want—or, in the case of a new product (8) Profit means different things to different people. According to some public opinion polls, many people are not sure what it is, but they are sure (9) Workers may look at profit as an unfairly large payment to the entrepreneur that deprives them of a higher wage. The business person thinks of profit (10) During negotiations before the settlement of the second baseball strike in August, 1985, the Players' Association claimed the owners had made profits of $ 91 million, an accounting firm said owner profits were $ 43 mil- lion, and the owners insisted they had lost $ 9 million. The truth was that all three were correct. The disparity in the figures was due to the fact that each group was defining profit differently. Let us now see if we can develop a more exact definition of what profit is.
Gross profit is the difference between what a business firm sells its product for end what it costs to produce that product. The merchant buys $200,000 worth of merchandise during the year and sells it for $270,000. His gross profit is $ 70,000. The percentage difference between his cost and the selling price is 35 percent, and he calls this markup. Net profit is (11) —rent, wages, and interest—and setting aside money to allow for the loss due to depreciation (wearing out) of capital. Our merchant has to subtract from his gross profit his payments for rent ($ 6,0O0), wages ($ 20,000), interest on money borrowed ($1,000), repairs and upkeep ($1,000), taxes ($1,000), electricity and other expenses $1,000. Expenses for operating the business come to $ 30,000. Gross profit is $ 70, 000, and net profit is $40,000.
Economists have a narrower definition of what constitutes profit. They are concerned with payment for all the resources that have gone into production (12) , like those listed above, or from inside the business.
A what profit really means
B it is too large and represents too much of the consumer's dollar
C as the difference between total revenue and total cost
D what the business person has left after paying expenses
E what they might want
F production
G whether they come from outside the business
(8)

Directions: For this part you are allowed 30 minutes to write a composition about Diligence Is the Key to Success. You are given the following outlines in Chinese and are required to write no less than 150 words. Remember to write clearly.
1. 对“勤奋是成功的关健”涵义的理解；
2. 成功不是靠运气；
3. 了解成功重要性的意义。

采用钻爆法施工的做法是否有不妥之处，若有，请指出并说明正确做法。