问题 单项选择题

下列关于资本再调配的表述中,正确的是()。

A.发展稳健的公司不会进行债务重组

B.公司分拆应维持公司原有的所有权结构

C.上市公司私有化会提高由于所有权和经营权分离产生的代理成本

D.对陷入财务困难公司的债务重组方案不需要考虑普通股股东的利益公司战略与风险管理

答案

参考答案:B

解析:采取重组方案的企业可能是发展稳健的公司,也可能是处于财务困难的公司,所以选项A的说法不正确;分拆的目的是成立独立的公司,并且这些公司的价值合起来大于初始公司。分拆后股东在新公司的持股比例与在原公司的比例相同。所以选项B的说法正确;企业进行私有化的优点,在私有公司,股东可能会更接近公司管理,降低了由所有权和经营权分离带来的代理成本。所以选项C的说法不正确;在重组过程中,必须考虑不同资金提供者的利益和影响。为陷入财务困难的公司制定重组计划时,需要分别考虑普通股股东、优先股股东及债权人的利益。所以选项D不正确。

单项选择题
阅读理解

阅读理解.

     In the US and Britain, the slogan around colleges was "Save water. Shower with a

friend." Now, Wuhan University has come up with another system for the campus

bathhouse. It charges students for the amount of time in a shower. Before entering

the bathhouse, students pay for the amount of time they want in the shower with

cash or their student ID card. The clock starts ticking the minute the tape is turned

on. It pauses when a button is pressed for soap. An integrated circuit (IC) card

reader at each tap shows the time. No money, no water. The benefits of the new

system can be seen with the old system, which charged 1 Yuan for each person

regardless of time in the shower. The university used about 320 tones of water daily

under the old system, but only 160 tons now.

     Many students use the new system but opinions on it are divided. Some students

say it is bad because bathing had become a sort of race. Many people using it for

the first time are not sure how long they need to shower. Some might be embarrassed

if their time is up and they' re still covered in soap. They have to ask the bathhouse

worker to help them buy extra time.

     "It's a flaw in the system that you can not buy extra time on the ID card," said Ren,

a freshman in Wuhan University. The university is also considering some students'

suggestions that they be allowed to pay after they've finished the shower. Not

surprisingly, some are complaining about losing the hour shower. But many students

say the move helps them develop a water- saving sense.

     Without the time limits, most students tended to shower for 30 to an hour in the

bathhouse.

     Some even used the hot water to wash their clothes. "In my experience, l0 -20

minutes is enough," said Dai Zhihua, a third -year student who usually takes 8 minutes.

     A similar system has been installed in other universities. Shanghai Normal University

introduced it at its Fengxiang Campus in September. The bathing fee there is 0.2 Yuan

per minute. One male student responded by setting a record with a two -minute shower.

1. According to the passage, which of the following is NOT true?

A. Students pay for the amount of time they want in the shower.

B. The clock times all through while the student is bathing except when the bather paused for soap.

C If money runs out, there will be no water.

D. Having finished bathing, the student has to pay for it.

2. The underline word "flaw" (Paragraph 3) most probably means _____.

A. perfection

B. advantage

C. pity

D. fault

3. Since the new system has performed, _____ of water can be saved.

A. a quarter

B. one third

C. one half

D. two thirds

4. It can be inferred from the passage that _____.

A. the new operation can solve the water crisis.

B. The new operation can raise students' environmental awareness.

C. a similar operation has been set in other universities.

D. The university has saved a lot of water by using the new system.

5. In which column can you find this passage?______

A. People.

B. Society

C. Campus Life.

D. Lifestyle