问题 单项选择题 案例分析题

宏远机械厂是一国有企业,该厂被债权人申请破产,人民法院受理了申请,并指定管理人,法院依法宣告其破产,企业破产时管理的财产和债权人申报的债权情况如下:(1)企业破产时经营管理的财产评估变现价值如下:①第1号房产价值300万元,全部用于对A银行的债务抵押;②第2号房屋价值160万元,属于租用B公司的房屋;③对外投资140万元;④专利评估作价70万元;⑤破产案件受理之日前6个月破产企业主动放弃对G公司的到期债权100万元。(2)债权人申报的债权情况如下:①A银行对该破产企业发放3年贷款,本金200万元,年利率10%,到期应计利息共60万元,尚有1年到期;②B公司拥有到期债权700万元;③C公司因为破产企业担保,替破产企业偿还债务本息共350万元;④D公司因管理人解除合同造成损失140万元;⑤欠税务机关税收罚款90万元。针对上述案情,请回答如下问题:

该破产案件中哪些属于别除权,金额为多少?()

A.A银行对该破产企业发放的贷款,本息共240万元

B.B公司拥有到期债权700万元

C.C公司因为破产企业担保,替破产企业偿还债务本息共350万元

D.D公司因清算组解除合同造成直接损失140万元

答案

参考答案:A

阅读理解

When kids at Archisha Singh’s school in Loudoun County have a birthday, no parents buy them birthday cakes.

Some schools are worried that children might become fat or eat unhealthy food, so they have banned(禁止) cupcakes altogether.

What do kids do? Birthday kids can donate a book. The headmaster of their school will then read it to their class. The headmaster also hands out birthday certificates(证书), special pencils, and makes sure the kids’ names are read out in the school’s morning news.

Parents can send stickers(贴纸), pencils and other things to students. None of the things can be food. If a child donates jump ropes or other sports equipment, that child may get his or her name on a certificate. It will then be displayed at school.

Archisha really misses cupcakes, especially those her mother used to make for her kindergarten class, but her school’s way is fun, too. “I like both ways,” she said.

The headmaster says it’s important that the school should be not only teaching, but offering healthy choices to kids. “There is a better life without cupcakes. If you eat a cupcake, then it’s gone in two seconds, but a book lasts a lifetime. The sports equipment lasts, and the kids can use it day after day.”

小题1:Some schools have banned cupcakes because ________.

A.they don’t like them

B.they are not delicious

C.they are unhealthy food

D.they are too expensive小题2:What do birthday kids do?

A.They can borrow a book.

B.They get birthday certificates.

C.They get special pens.

D.They eat birthday cakes.小题3:Which can not be sent to students?

A.Stickers.

B.Sweets.

C.Pencils.

D.Books.小题4:The headmaster thinks the school should ________.

A.offer healthy choices to kids

B.offer a better life to kids

C.teach students how to be healthy

D.give kids sports equipment

单项选择题