问题 单项选择题

下列情形中属于挪用公款罪中的“挪用公款归个人使用”的有几个?()

①某中外合资企业董事长甲,挪用本公司资金100万元借给表弟使用

②某省地税局局长乙,以个人名义挪用本单位公款100万元借给某私营企业使用,但未谋取个人利益

③某国有证券公司总经理丙,擅自决定以单位名义挪用公司客户资金100万元供小姨子炒股,未谋取个人利益

④某国有保险公司委派丁到某上市公司担任董事长,丁在任职期间,通过董事会集体研究决定,将公司500万元借给当地工商局长使用

⑤某村委会主任戊在协助乡政府管理土地补偿款期间,擅自决定以村委会名义将5000万元补偿款借给某房地产开发公司使用,并让该公司解决了其子女的就业问题

⑥某市民政局局长己,挪用救灾款5000万元,盖了一栋办公大楼

A.2个

B.3个

C.4个

D.5个

答案

参考答案:B

解析:只有②③⑤属于挪用公款归个人使用。①主体不是国家工作人员,构成挪用资金罪。②属于"以个人名义将公款供其他单位使用"的情况,这里的"其他单位"对所有制性质没有限制,既可以是国有单位,也可以是非国有单位。而且,此种情形,不要求谋取个人利益。③属于"将公款供自然人使用"的情形。此种情形,也不要求谋取个人利益。④虽然主体是国家工作人员,对象也是自然人,但是,是由单位集体研究决定的,属于单位行为,不属于挪用公款罪中的挪用公款归个人使用的情况。⑤属于"个人决定以单位名义将公款供其他单位使用,谋取个人利益"的情况。此项涉及主体身份的判断,以及谋取个人利益的判断问题。⑥构成挪用特定款物罪。属于将特定款物挪作公用。故,答案为B。

阅读理解

阅读理解。

     After Mr. and Ms. Smith spent a happy morning at the zoo with Joe,their four-year-old grandson, they

stopped at a restaurant and then went into it for lunch. When the waiter passed them some menus, Mr. Smith

reached into his pocket for his glasses. He was disappointed (失望的) to find that they were lost. "I know

where your glasses are,Grandpa," said the grandson.

     "Where?" asked Mr. Smith happily.

     "They are at the zoo." Joe answered. "When you took me off the train near the elephants, they fell out of

your pocket."

     Mr. Smith was a little angry and he asked, "Joe, if you saw my glasses fall out of my shirt, why didn't you

tell me?"

    "Well, Grandpa," said Joe, "after you put your foot on them, I didn't think you wanted them any more."

1. Mr.and Ms. Smith with Joe went to the zoo ______.

A. in the afternoon

B. before they came to a restaurant

C. to 1ook after the elephant

D. to 1ook for the lost glasses

2. Mr. Smith put his hand into his pocket for his ______.

A. glasses

B. money

C. food

D. menu

3. The glasses fell out of the pocket when ______.

A. Mr. Smith got into the zoo

B. Mr. Smith hurried into the restaurant

C. Joe was taken off the train near the elephants

D. they were getting on the train

4. At first Mr Smith was ______ to hear Joe's words.

A. sad

B. angry

C. sorry

D. happy

5. Which of the following is TRUE?

A. Joe didn't know where his grandpa's glasses were.

B. Mr.Smith got his glasses back at last.

C. Mr.Smith didn't get his glasses back at last.

D. Mr. Smith was glad with what his grandson did.

综合