问题 单项选择题

西南坡电子公司是一家上市公司,为了筹集资金而发行新股。招股说明书列明的用途是用于技术研发,但是公司却经过董事会议将募集到的资金用于购买了大型服务器。下列说法正确的是:

A.西南坡公司的做法违法,因为变更招股说明书所列资金的用途必须经股东大会批准

B.西南坡公司的做法不违法,因为招股说明书中所列资金的变更只需由董事会做决议即可

C.股票发行后,发行人经营与收益的变化而导致的投资风险,由投资者和发行人共同负责

D.股票发行后,因发行人经营和收益的变化而导致的投资风险,由发行人负责

答案

参考答案:A

解析:理由:此题考查两个知识点。第一,上市公司募集资金用途的变更。《证券法》第20条规定,“上市公司发行新股,应当符合公司法有关发行新股的条件,可以向社会公开募集,也可以向原股东配售。上市公司对发行股票所募资金,必须按招股说明书所列资金用途使用。改变招股说明书所列资金用途,必须经股东大会批准。擅自改变用途而未作纠正的,或者未经股东大会认可的,不得发行新股。”第二,股票发行后,发行人、投资者的责任。《证券法》第19条规定,“股票依法发行后,发行人经营与收益的变化,由发行人自行负责;由此变化引致的投资风险,由投资者自行负责,所以,只有选项A说法正确。

阅读理解

Visitors to Britain may find the best place to sample local culture is in a traditional pub.But these friendly pubs can be dangerous places of potential gaffes(失礼)for the newcomers.

A team of researchers have discovered some of the unknown customs of British pubs - starting with the difficulty of getting a drink.Most pubs have no waiters - you have to go to the bar to buy drinks.A group of Italian youths waiting 45 minutes before they realized they would have to fetch their own.This may sound inconvenient, but there is a hidden purpose.

Pub culture is designed to promote sociability(社交)in a society known for its reserve.Standing at the bar for service allows you to chat with others waiting to be served.The bar counter is possibly the only site in the British Isles in which friendly conversation with strangers is considered entirely suitable and really quite normal behavior.“If you haven’t been to a pub, you haven’t been to Britain.” This tip can be found in a booklet, Passport to the Pub: The Tourists’ Guide to Pub Etiquette, a customers’ rule of conduct for those wanting to sample “a central part of British life and culture”.

The trouble is that if you do not follow the local rules, the experience may fall flat.For example, if you are in a big group, it is best if only one or two people go to buy the drinks.Nothing annoys the regular customers and bar staff more than a group of strangers blocking all access to the bar while they chat and hesitate about what to order.

小题1:The underlined word “sample” in the first paragraph probably means “________”.

A.taste

B.experience

C.test

D.record小题2:The culture of pub in Britain is so developed to ________.

A.encourage people to communicate with each other

B.encourage more people to consume drinks

C.attract more tourists to the pubs

D.form its own character of culture小题3:If you don’t follow the local rules in a pub, ________.

A.you won’t buy good local drinks

B.you may annoy the regular customers and bar staff

C.you may fail to feel the local culture

D.you might get into a dangerous place小题4:What may be the best title for the passage?

A.Self-service Pubs in Britain

B.British Local Pubs: Special Chat Places

C.Local Pub Culture in Britain

D.Manners in British Local Pubs

问答题 简答题