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问题 单项选择题

甲公司因不能清偿到期债务被债权人申请破产，此前甲公司欠乙公司10万元的加工费一直没有支付。乙公司知道甲公司被申请破产后，遂向甲公司购买10万元货物，但迟迟不支付货款。人民法院受理甲公司的破产申请后，下列说法正确的是()。

A.乙公司可以主张以此10万元货款抵销甲公司欠付的10万元加工费

B.乙公司必须全额支付加工费，按照10万元的债权进行申报

C.乙公司可以不用支付加工费，按照10万元的债权进行申报

D.乙公司不得主张以此10万元货款抵销甲公司欠付的10万元加工费

答案

参考答案：D

解析：

本题考核点是债务人财产抵销。债权人(乙公司)已知债务人(甲公司)有不能清偿到期债务或者破产申请的事实，对债务人负担债务(购买10万元货物)的，不得抵销。注意：是“知道甲公司被申请破产”造成不得抵销。

[该题针对“破产撤销权与无效行为制度”知识点进行考核]

单项选择题

Questions 6 to 10 are based on the following passage: (10 分)In previous generations, young people were under their parents’ control; now the teenagechildren of the West’s richest generation were ready for something to get excited about. The Beatlessimply put a spark to a fuse (导火线) that was waiting to be lit.Everything changed, and what changed for the Beatles was their lives and their working habits,in the midst of the hysterical (歇斯底里的)following the band attracted.. Because of the demand ofthe fans to see them perform, they played bigger and bigger venues (meeting places), especially inAmerica.But John, Paul, George and Ringo became increasingly unhappy that, because of the screamingof their fans, neither the band nor the audience could hear the music. Creatively frustrated and tiredof the pressures of life under siege (围攻) from their fans, they retired from playing concerts in 1966and decided to concentrate on recording.It was from this point that the brilliance of the Beades really began to reveal itself: they wouldrecord over their career some 200 songs. Never before nor since has any recording and writing groupeven developed and yet remained the same in the way the Beades did. Their songs never lost their universal appeal thanks to the warmth and timelessness of theirmelodies and lyrics.John and Paul were powerful singers with distinctive styles. It became apparent that, despite thefact that the songwriting credits were always equally attributed to them, Paul and John wrote andsang their own songs. George also contributed two or three of his own compositions to each of theBeatles eleven albums. Even Ringo wrote and sang the occasional song.

It can be inferred from the passage that（ ）

A．John and Paul were more talented and made greater contribution to the success of the band

B．John and Paul sang their own songs because they didn’ like each other’s style

C．George and Ringo never composed or sang theii" own songs

D．The Beatles maintained so much popularity with their works that no other recording or writing group could Compare
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单项选择题

下列说法正确的是( )。

A．竣工结算是在竣工决算基础上进行的
B．竣工结算一般由承包人编制
C．竣工结算包括从筹建到竣工全过程的全部实际费用
D．竣工决算是承包方与发包方结算工程价款的凭据
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