问题 单项选择题

法院2007年6月25日受理某企业破产,宣告某企业破产后,有下列要清偿的项目:(1)破产费用和共益债务;(2)普通破产债权;(3)破产人所欠职工的工资和医疗、伤残补助、抚恤费用,所欠的应当划入职工个人账户的基本养老保险、基本医疗保险费用,以及法律、行政法规规定应当支付给职工的补偿金;(4)破产人欠缴的除前述以外的社会保险费用和破产人所欠税款,则其清偿顺序为:( )。

A.(1)(3)(4)(2)
B.(1)(4)(3)(2)
C.(3)(1)(4)(2)
D.(3)(1)(2)(4)

答案

参考答案:A

解析: 破产的清偿顺序
《企业破产法》第113条规定,破产财产在优先清偿破产费用和共益债务后,依照下列顺序清偿:(一)破产人所欠职工的工资和医疗、伤残补助、抚恤费用,所欠的应当划入职工个人账户的基本养老保险、基本医疗保险费用,以及法律、行政法规规定应当支付给职工的补偿金;(二)破产人欠缴的除前项规定以外的社会保险费用和破产人所欠税款;(三)普通破产债权。因此A正确。

选择题
单项选择题

Vienna was one of the music centers of Europe during the classical period, and Haydn, Mozart, and Beethoven were all active there. As the (1) of the Holy Roman Empire (which included parts of present-day Austria, Germany, Italy, Hungary, Czech and Slovakia), it was a (2) cultural and commercial center (3) a cosmopolitan character. Its population of almost 250,000 (in 1800) made Vienna the fourth largest city in Europe. All three (4) masters were born elsewhere, but they were (5) to Vienna to study and to seek (6) . In Vienna, Haydn and Mozart became close friends and influenced each other’s musical (7) . Beethoven traveled to Vienna at sixteen to play for Mozart; at twenty-two, he returned to study with Haydn.

Aristocrats from all over the Empire spent the winter in Vienna, sometimes bringing their private (8) . Music was an important part of court life, and a good orchestra was a (9) of prestige. Many of the nobility were excellent musicians.

Much music was heard in (10) concerts where aristocrats and wealthy commoners played (11) professional musicians. Mozart and Beethoven often earned money by performing in these intimate concerts. The nobility (12) hired servants who could (13) as musicians. An advertisement in the Vienna Gazette of 1789 (14) : " Wanted, for a house of the gentry, a manservant who knows how to play the violin well. "

In Vienna there was also (15) music, light and popular in (16) . Small street bands of wind and string players played at garden parties or under the windows of people (17) to throw (18) money. Haydn and Mozart wrote many outdoor entertainment (19) , (20) they called divertimentos or serenades. Vienna’s great love of music and its enthusiastic demand for new works made it the chosen city of Haydn, Mozart and Beethoven.

15()

A.public

B.folk

C.bard

D.outdoor