甲乙丙丁四人设立一家有限合伙企业，其中甲乙为普通合伙人，丙丁

问题单项选择题

甲乙丙丁四人设立一家有限合伙企业，其中甲乙为普通合伙人，丙丁为有限合伙人，2012年5月1日，甲和丙从合伙企业退伙，分别取走30万元和10万元，退伙时，张三对合伙企业享有100万元的未到期债权。2012年9月1日，张三债权到期，向合伙企业主张，合伙企业无力偿还，对此，下列说法正确的是( )

A．甲应当在30万元范围内对该笔债务承担责任
B．丙应当在10万元范围内对该笔债务承担责任
C．甲丁应当对该笔债务承担无限连带责任
D．因甲丙已经退伙，对该笔债务不承担责任

答案

参考答案：B

解析：《合伙企业法》第53条规定，(普通合伙人)退伙人对基于其退伙前的原因发生的合伙企业债务，承担无限连带责任。所以A错误；《合伙企业法》第81条规定有限合伙人退伙后，对基于其退伙前的原因发生的有限合伙企业债务，以其退伙时从有限合伙企业中取回的财产承担责任。所以B正确，C、D错误。
普通合伙企业最大的特点就是合伙人的无限连带责任，包括入伙时就其入伙前的债务承担无限连带责任，合伙期间，对企业债务承担无限连带责任，合伙人退伙对因退伙前原因产生的债务承担无限连带责任。而有限合伙人则是一以贯之的有限责任。

完形填空
English people often go out with an umbrella or a raincoat. Why? 1 the weather in Britain often changes quickly. Spring can be rainy or windy, 2 the weather is getting warmer and you can hope more sunny days. In fact, there 3 as much sunshine in spring as in summer. Summer is 4 time for visitors to go to the seaside. People often go out to have a walk or swim. Autumn is a beautiful season. During autumn it is still nice to be outside, too. In winter, it gets colder, and it might 5 ,especially in the north. There are 6 very heavy winds in this season. February is usually the coldest 7 of the year, while the warmest 8 often July. The difference 9 temperature between winter and summer is not so great in Britain. The average temperature for winter is about 4.5℃, and for 10 is about 15.5℃.
( )1. A. Because ( )2. A. so ( )3. A. have ( )4. A. the worst ( )5. A. rain ( )6. A. too ( )7. A. weather ( )8. A. is ( )9. A. in ( )10. A. spring	B. As B. but B. can have B. the best B. wind B. either B. season B. was B. on B. summer	C. For C. or C. can be C. the latest C. hot C. also C. month C. are C. by C. autumn	D. Since D. for D. can D. the earliest D. snow D. as well D. day D. were D. for D. winter