问题 多项选择题

按照《中华人民共和国公司法》的有关规定,股份有限公司、发行公司债券必须具备的条件有()。

A.累计债券总额不超过公司净资产额的40%

B.公司净资产额不低于人民币6000万元

C.公司在最近三年内财务会计文件无虚假记载

D.债券利率不得超过国务院限定的利率水平

E.前一次发行的债券已募足,并间隔一年以上

答案

参考答案:A, D

解析:

我国《公司法》规定,股份有限公司、国有独资公司和两个以上国有企业或其他两个以上国有投资主体投资设立的有限责任公司,有资格发行公司债券。

发行债券的公司,必须具备以下条件:

企业债券的发行条件是:

①股份有限公司的净资产额不低于人民币3000万元,有限责任公司的净资产额不低于人民币6000万元;

②累计债券总额不超过公司净资产额的40%;

③最近3年平均可分配利润足以支付公司债券1年的利息;

④筹集的资金投向符合国家产业政策;

⑤债券的利率不得超过国务院限定的利率水平;

⑥国务院规定的其他条件。

发行公司凡有下列情况之一的,不得再次发行公司债券:

①前一次发行的债券尚未募足的;

②对已发行的公司债券或者其债务有违约或延迟支付本息的事实,且仍处于持续状的。

阅读理解
任务型阅读。
     阅读下列短文,根据所读内容在文章后的表格中填入 恰当的单词.注意:表格中的每个空格只填1 个单词.
                                                          Robot Revolution
    The day that a robot wakes you up,cleans your room and walks your dog might still be a few decades
off. But increasingly,engineers are saying that robots are going to make the leap from the factory floor to
your family room.
    Companies like Sony and General Electric are working on designs for small robots. Products like the
Roomba,a robot that can clean floors,are flying off the shelves. On the  cover  of  a  recent  issue  of  
Scienti fic  American Magazine,Bill Gates predicted the "Dawn of the Age of Robots".
      What's behind this new era ( 时代)?  It's partly a matter of technology. Devices that can recognize and
respond to a human voice have been developed. There are now a few different ways for robots to move
around. They can walk, crawl or ride on wheels. They are being made smaller and smaller. They are also
becoming more and more energy efficient.
        A bigger part of the story is on the demand side. From the day Robert Adler invented the television
remote control in the 1950s, people around the world have tirelessly searched for ways to get lazier.
     Also take into consideration the increasing wealth of
rich people,the time appears ripe to introduce robots to
ease our daily life.
      To be sure,robots that walk on two legs and talk like people are still too complex for our present
engineering abilities. Today's robot revolution is to make them for everyday use. Robots will do
basic- housework such as cleaning or gardening,or just help you have more fun on the basketball court.
   What makes a robot different from an ordinary cleaning machine is not the presence of computer chips( 芯片). Nowadays even your microwave has a computer chip. It is the ability to sense and make changes
to the environment in real time.
    For example,a floor-cleaning robot should be able to sense your scared cat and move out of the way.
Today's computing ability is, for the first time, able to make machines that could "think" at least in certain
limited
ways.
Robot Revolution
What today's robot can do talk like people
* recognize and 1.________ to your voice * sense and make some changes to the 6._______
* work in the 2.__________*7._____your dog
move around,like walking or 3.__________on wheels * 8.__________your floor
* think in some limited 4._________ *9._____you up
What  5.__________robot may do * 10. _____you on the basketball court
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