问题 单项选择题

甲、乙、丙是某普通合伙企业的合伙人,以实物入伙的甲因车祸死亡,甲之子欲依继承关系加入合伙企业,乙、丙以甲之子不熟悉合伙业务为由拒绝让甲之子加入,并将甲在合伙企业中的份额折成现金退还给甲的继承人;同时,乙、丙决定让从事同行业的丁加入合伙企业,并与丁订立口头入伙协议。则下列说法正确的是:

A.乙、丙无权拒绝甲之子依继承关系入伙
B.乙、丙应该将甲入伙的实物返还给甲的继承人
C.乙、丙应当与丁签订书面的入伙协议
D.经乙、丙的同意,丁加入合伙后,可以继续从事与合伙企业相竞争的业务

答案

参考答案:C

解析: 入伙的条件与程序、退伙结算、退伙人死亡时的财产继承与资格转承、竞业禁止
《合伙企业法》第50条规定:“合伙人死亡或者被依法宣告死亡的,对该合伙人在合伙企业中的财产份额享有合法继承权的继承人,按照合伙协议的约定或者经全体合伙人一致同意,从继承开始之日起,取得该合伙企业的合伙人资格。有下列情形之一的,合伙企业应当向合伙人的继承人退还被继承合伙人的财产份额:(一)继承人不愿意成为合伙人;(二)法律规定或者合伙协议约定合伙人必须具有相关资格,而该继承人未取得该资格;(三)合伙协议约定不能成为合伙人的其他情形。合伙人的继承人为无民事行为能力人或者限制民事行为能力人的,经全体合伙人一致同意,可以依法成为有限合伙人,普通合伙企业依法转为有限合伙企业。全体合伙人未能一致同意的,合伙企业应当将被继承合伙人的财产份额退还该继承人。”据此,A错误。根据第52条的规定,退伙人在合伙企业中财产份额的退还办法,由合伙协议约定或者由全体合伙人决定,可以退还货币,也可以退还实物。所以B错误。根据第43条的规定,新合伙人入伙,除合伙协议另有约定外,应当经全体合伙人一致同意,并依法订立书面入伙协议。故C正确。根据第32条的规定,合伙人不得自营或者同他人合作经营与本合伙企业相竞争的业务。故D错误。

填空题
阅读理解

When Hurricane Phailin hit India in late 2013, it became the largest storm to strike the subcontinent in over a decade. The storm affected more than 12 million people in India and neighboring countries, and damaged or destroyed many houses. However, good news is that cleverly-designed beach house created by architect Ray Huff can survive such strong winds and storm waves.

Located on the shore of an Indian island, Huff’s award-winning cube-shaped beach house was built to replace one smashed to pieces by Hurricane Phailin.

Huff pointed out that many houses built along shoreline were poorly constructed, and enforcement(执行) of building codes wasn’t strict. After Phailin’s attack, all new shoreline houses are required to meet stricter, better-enforced codes. The new beach house should be able to stand a Category 3 hurricane with peak winds of 179 to 209 kilometers per hour.

At first sight, Huff's house looks anything but hurricane-proof. Its redwood shell makes it resemble “a large party lantern” at night, according to one observer. But looks can be misleading. The house’s wooden frame is reinforced(加固) with long steel rods to give it extra strength.

To further protect the house from hurricane damage, Huff raised it 2.7 meters off the ground on pilings---long columns of wood anchored(固定) deep in the sand. Pilings might appear insecure, but they are strong enough to support the weight of the house. They also balance the house above storm waves. The pilings allow the waves to run under the house instead of running into it. “These swells of water come ashore at great speeds and cause most of the damage done to beach-front buildings,” said Huff.

Huff designed the wooden pilings to be partially hidden by the house’s ground-to-roof shell. “The shell masks the pilings so that the house doesn’t look like it’s standing with its pant legs pulled up,” said Huff. In case of a storm wave, the shell should break apart and let the waves rush under the house, the architect explained.

小题1:After Hurricane Phailin, new houses built along shore line are required_____.

A.to be easily reinforced

B.to look smarter in design

C.to meet stricter building standards

D.to be designed in the shape of cubes小题2:The award-winning beach house is quite strong because____.

A.it is made of redwood

B.it is in the shape of a shell

C.it is strengthened by steel rods

D.it is built with wood and stones小题3:Huff raised the house 2.7 meters off the ground on wooden pilings in order to _____.

A.support the weight of the house

B.allow the waves to run through the house

C.anchor stronger pilings deep in the sand

D.prevent water from rushing into the house小题4:The main function of the shell is_____.

A.to give the house a better appearance

B.to strengthen the pilings of the house

C.to protect the wooden frame of the house

D.to slow down the speed of the swelling water