问题 单项选择题

根据国有资产产权界定管理的有关规定,下列资产中,应当界定为国有资产的是( )。

A.国有企业为安置企业下岗人员无偿投入集体企业的资产

B.国有独资公司投资创办的以集体企业名义注册登记的企业的资产

C.集体企业由国有企业提供担保而未发生担保责任使用银行贷款形成的资产

D.集体企业改组为股份制企业时有偿占用的国有土地折价形成的资产

答案

参考答案:B

解析: (1)国有企业为安置企业下岗人员投入集体企业的资产,明确是无偿转让,其产权归集体企业所有;(2)国有独资公司独资创办的以集体企业名义注册登记的企业,界定为国有资产;(3)集体企业使用银行贷款形成的资产,全民单位只提供担保的,不界定为国有资产;(4)集体企业有偿占用的土地使用权,在改组为股份制企业时土地使用权折价形成的资产归集体企业所有。

单项选择题
单项选择题

Dear Sirs,
Your shipment of twelve thousand ’Smart’ watches was received by our company this morning. However, we wish to make a number of complaints concerning the serious delay in delivery and your failure to carry out our specific instructions with regard to this order.
It was stressed from the beginning that the delivery date had to be less than six weeks from the initial order in order to meet our own customers’ requirements. While we understand that delays in production are occasionally inevitable, we must point out that the major reason why the order was placed with your company was because we were assured by you of its speed of delivery, and that your existing stocks were sufficiently high to ensure immediate shipment. Late delivery of the goods has caused US to disappoint several of our most valued customers, and is bound to have a negative effect on potential future orders.
The second complaint concerns the difference in color between the watches we ordered and those delivered. It was stated clearly in the original order that watches in combinations of green/purple and orange/purple only were required. However, only half the watches in the delivery received are of the colors specified. Our Hong Kong agent assures US that she stressed to you the importance of following our instructions precisely, since we consider there to be only a limited market in this country for watches of other colors at the present time. Any watches that are not of the specified colors will, of course, be returned to you.
We are also somewhat concerned about the rather poor quality of the goods received, since it is apparent that the watches that finally arrived have been produced from inferior materials and have been manufactured to a lower standard than those in the sample. We have also found that a number of the watches do not appear to be functioning. Whether the latter problem is due to poor manufacture, damage during transportation or bad batteries is not yet clear, but we should like to point out that we feel this matter to be entirely your responsibility.

The last sentence of Paragraph 5 "We shall also, of course, be forced to...with your company" suggests that ______.
A. the company may stop trading with the watch manufacturers
B. the company will probably reduce the number of watches to be ordered in the future
C. the writer is afraid their company might go out of business soon
D. the company is probably willing to give the manufacturers another chance

As a result of the above problems, therefore, we feel that the most suitable course of action is to return to you unpaid any of the goods considered unsatisfactory, and to subtract any resultant costs from our final settlement. We shall also, of course, be forced to reconsider whether any further orders should be placed with your company.
We look forward to your prompt reply.


Yours sincerely,


John Smith