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问题 单项选择题

陈某、邓某、徐某共同投资设立了一家普通合伙企业，经营三年后，陈某欲把其在普通合伙企业中的份额转让给普通合伙企业以外的第三人郝某，合伙协议没有相关的约定，则下列选项说法正确的是（）。

A.陈某的转让无须经过其他合伙人的一致同意

B.如邓某不同意陈某将其份额转让，则邓某可以在同等条件下优先购买该份额

C.如陈某经邓某、徐某同意，将其份额转让给了第三人，则陈某对合伙企业的债务就免除了责任

D.第三人郝某购得该份额后，其对合伙企业以前的债务不必负责

答案

参考答案：B

解析：本题考核普通合伙企业的财产的转让以及入伙与退伙的规定。合伙企业存续期间，合伙人向合伙人以外的人转让其在合伙企业中的全部或者部分财产份额时，除合伙协议另有约定外，须经其他合伙人一致同意。所以选项A错误。退伙人对其退伙前已发生的合伙企业债务，与其他合伙人承担连带责任。所以选项C错误。入伙的新合伙人对入伙前合伙企业的债务承担连带责任。所以选项D错误。

判断题

从事生产经营的纳税人不得转借、转让发票；但根据需要可以代开。( )
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单项选择题

Questions 16～20


Napoleon famously described the British as a nation of shopkeepers. These clays it would be equally true to describe them as a nation of shoppers. Either way, London is the UK’s shopping mecca; if you can’t find it here you probably can’t find it at all.
Some London shops are more or less tourist attractions in their own right. Few visitors come away without popping into Harrods. This famous store is a real one-off. The toilets are lab, the food hall enough to make you swoon, and if they haven’t got what you want, it probably doesn’t exist. No other store has such a sense of sheer, outrageous abundance. Since Absolutely Fabulous brought Edina and Patsy steaming onto our screens, Harvey Nichols ("Harvey Nicks") has become another must-see attraction. It boasts a great food hall, an extravagant perfume department and jewellery to save up for. But with all the big names from Miyake to Lauren, Hammett to Calvin Klein and a whole floor of up-to-the-minute menswear, it’s fashion that Harvey Nichols does better than the rest. The selection is unrivalled and the prices high, although the sales offer some great bargains, and the store’s own clothing line is reasonable.
Carnahy Street still reeks of the 60s although it’s had something of a revival since the "Cool Britannia" kick brought Union Jack dresses back into fashion. The last punks have long since slunk away from Chelsea’s King’s Rd but there are still plenty of interesting shops slotted in amid the high-street chains.
Oxford St and classier Regent St come into their own in the six weeks running up to Christmas when they’re festooned with lights. At other times of the year Oxford St can be a great disappointment. Selfridge’s is up there with Harrods as a place to visit and the farther east you go the tackier and less interesting it becomes.
Although most things can be bought in most parts of town, there are also streets with their own specialties; Tottenham Court Rd, for example, is one long electrical goods shop (watch out for rip-offs though), while Charing Cross Rd is still the place to come for offbeat books.
Many tourist attractions have excellent shops selling good-quality souvenirs like mugs, pens, pencils, stationery and T-shirts, often with themes to match their content (war books and videos at the Imperial War Museum). By buying from these shops you help contribute towards the building’s maintenance, especially important in the cases of those without entry charges.

The overall purpose of the passage is ______.

A. to introduce shopping places in London
B. to describe the British as shoppers
C. to show how the British have changed from shopkeepers to shoppers
D. to indicate the British are better at doing business than other people
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