问题 单项选择题

采用特殊的普通合伙企业形式的会计师事务所的合伙人注册会计师甲在对A上市公司的年度会计报告进行审计过程中,接受A的贿赂出具了虚假的审计报告,经人民法院判决合伙企业承担赔偿责任。根据《合伙企业法》的规定,下列对该债务责任的承担表述正确的是( )。

A.甲承担无限责任或者无限连带责任,其他合伙人以其在合伙企业中的财产份额为限承担责任

B.甲以其在合伙企业中的财产份额为限承担责任,其他合伙人承担无限连带责任

C.全体合伙人以其在合伙企业中的财产份额为限承担责任

D.全体合伙人承担无限连带责任

答案

参考答案:A

解析: 本题考核特殊的普通合伙企业的责任承担。合伙人在执业活动中因故意或者重大过失造成的合伙企业债务以及合伙企业的其他债务,该合伙人应当承担无限责任或者无限连带责任,其他合伙人以其在合伙企业中的财产份额为限承担责任。

填空题
阅读理解

Farmer John and Farmer Bob were neighbours. For more than 30 years, they had been getting along very well.

Then their good relationship broke. It began with a small thing, then bitter words, and then weeks of silence. One morning Farmer John woke up to find a stream between the two farms. “It must be Bob,” John thought.

Then one day there was a knock on John’s door. He opened it to find a carpenter(木匠) standing at the doorway.

“I’m looking for a few days’ work,” the carpenter said.

“I do have a job for you,” John said. “Look across the stream at that farm. That’s my neighbour Bob. He dug a stream between the two farms. I want you to build a fence—an 8-foot fence. I don’t want to see his place or his face any more. I don’t have such a neighbour!”

The carpenter said, “I think I know what to do, sir, and I’ll be able to do a job that pleases you.”

Farmer John helped the carpenter get the materials(材料) ready and then he was off for the day.

About sunset when the farmer returned, the carpenter had just finished his job. The farmer’s eyes opened wide. There was no fence there at all!

It was a bridge! And the neighbour, Bob, was coming across, with his hand outstretched(伸出). “Hi, John! You’re quite a fellow to build this bridge!”

Then they met in the middle, taking each other’s hands. “I’m terribly sorry for what I have said and done. We should be good to each other.” said Farmer Bob.

Then they turned to see the carpenter, who was ready to go. “No, wait! Stay a few days. I have a lot of other jobs for you,” said Farmer John. “I’d love to stay,” the carpenter said, “but I have more bridges to build.”

小题1:Just before the carpenter came, John and Bob             each other.

A.didn’t speak to

B.were friendly to

C.often fought with

D.never had bitter words with小题2: Farmer John asked the carpenter to build a fence because            .

A.he wanted to protect his farm

B.he didn’t want to do it himself

C.he wouldn’t like to see Bob

D.he wanted to find him something to do小题3:What does the sentence “You’re quite a fellow to build this bridge!” mean?

A.John was great to build this bridge.

B.John was not good at building bridges.

C.John was foolish to build such a bridge.

D.John should build the bridge earlier.小题4:What is the best title for the passage?

A.What a Big Fence!

B.A Strong Bridge

C.Three Kind Men

D.A Fence or a Bridge?