甲公司与乙公司签订了一买卖合同，合同约定由卖方甲公司负责将货物运送到位于A地的乙公司仓库交货。甲公司遂与丙运输公司签订了运输合同，约定由丙公司将货物运至仓库。丙公司在运输途中遭遇到了罕见的泥石流，致使部分货物受损。该损失应由谁承担
A．甲公司
B．乙公司
C．丙公司
D．甲公司和乙公司
参考答案：A
解析： 《合同法》311条规定：“承运人对运输过程中货物的毁损、灭失承担损害赔偿责任，但承运人证明货物的毁损、灭失是因不可抗力、货物本身的自然性质或者合理损耗以及托运人、收货人的过错造成的，不承担损害赔偿责任。”据此，承运人丙公司因不可抗力免责。《合同法》第142条规定：“标的物毁损、灭失的风险，在标的物交付之前由出卖人承担，交付之后由买受人承担，但法律另有规定或者当事人另有约定的除外。”本题中，甲公司和乙公司明确约定了交货地点在A地，货物受损时尚未交付，风险应由卖方甲公司承担，故本题应当选择A。
When my son, Mark, was in the third grade, he saved all his pocket money for over three months to buy holiday presents for those he loved. He had 36 twenty dollars. The third Saturday in December, Mark said he had 37 his list and had his money in his 38 . I drove him to a 39 supermarket. Mark picked up a hand basket and went off on his own 40 I waited patiently reading a book at the front of the store. It 41 Mark over 45 minutes to choose his presents. When he came up to the checkout, the smile on his face was truly 42 . The clerk rang up his purchase  as I 43 looked at the other way. Mark kept 44 his budget and 45 into his pocket for his money. 46 was not there! There was a  hole in his pocket, but no money. Mark stood 47 the store holding his basket, tears rolling down his cheeks. His whole body was 48 with his sobs. Then a(n) 49 thing happened. A 50 shopping in the store came up to Mark. She knelt down and took him 51 her arms. “You would do me the favor if you let me 52 your money,” said the woman. “It would be the most wonderful present you could ever give  me. I only ask you could 53 . One day, when you grow up, I would like you to find someone you can help. I know you feel as good about it 54 I do now when you do help other people.” Mark took the money, tried to dry his 55 and ran to the checkout as fast as he could go.
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ay