问题 单项选择题

系统性红斑狼疮特征性的病理变化是()

A.表皮萎缩、过度角化

B.狼疮小体

C.坏死性血管炎

D.系膜增生性肾小球肾炎

E.非细菌性疣赘性心内膜炎

答案

参考答案:B

问答题 案例分析题

2010年1月,注册会计师甲、乙、丙三人在北京成立了一家会计师事务所,性质为特殊的普通合伙,甲、乙、丙在合伙协议中约定:

(1)甲、丙分别以现金300万元和50万元出资,乙以一套房屋出资,作价200万元,作出会计师事务所的办公场所;

(2)会计师事务所的盈亏按照各自的出资比例享有和承担;

(3)甲负责执行合伙事务。

2011年2月,乙拟将其在会计师事务所中的财产份额转让给A。丙表示同意,甲则对乙拟转让的财产份客主张优先购买权,乙以合伙协议中未约定优先购买权为由予以拒绝。

2011年3月,丙在为B公司提供审计服务时,因重大过失给B公司造成300万元损失。该会计师事务所现有全部财产价值250万元,其中,乙用于出资的房屋变现价值为230万元。该会计师事务所在将全部财产用于赔偿B公司后,要求丙向B公司支付剩余的50万元赔偿金。

丙则认为,合伙协议的约定合伙人对于会计师事务所的亏损按照各自出资比例承担,自己不应对合伙企业财产不足清偿的债务承担全部责任。乙认为其对此债务只应以出资额为限承担责任,而其出资的房屋已经升值,目前变现价值为230万元,故丙应退还其30万元。

2011年5月,因会计师事务所在北京的业务量下降,甲提出将会计师事务所的主要经营地点迁至上海。在合伙人会议上,乙对此表示赞同,丙则反对。甲、乙认为,其二人人数及所持出资额均超过半数,且合伙协议对此无特别约定,于是作出迁址决议。

要求:

根据上述内容,分别回答下列问题:

(1)甲对乙拟转让给A的合伙企业财产份额是否享有优先购买权?并说明理由。

(2)乙是否有权要求丙退还30万元?并说明理由。

(3)丙是否应当单独承担对B公司剩余50万元的赔偿责任?并说明理由。

(4)将会计师事务所迁至上海的决议是否有效?并说明理由。

阅读理解

As a child,Alain Robert was afraid of height.One day,when he was 12,he returned home from school.At the front door of his building,he looked for his keys.He didn’t find them.It was 3.30p.m.and his parents worked until 6.00p.m.Alain looked at his apartment on the eighth floor.He saw an open window.He closed his eyes and imagined himself climbing the building.When he opened his eyes,he told himself,‘I can do it.’Fifteen minutes later,he was in his house and his fear of height was gone.

Then,Alain tried to climb buildings.In 2003,he climbed a building in London,dressing up as aspiderman to advertise the movie.In 2004,he climbedTaipei 101(one of the tallest buildings in the world).To reach the top of a building,Alain used only his hands and special shoes.

Alain takes climbing as a hobby.He also does it to raise money for charity(for have and the homeless).When he climbs,he wants to send a massage to people.If you have a dream----something you really want to do,it can become true.But you must be brave and keep trying.If something bad happens,don’t give up.Close your eyes and tell yourself,‘I can do it.’

小题1:Alain Robert first climbed the tall building __________.

A.in 2003

B.in 2004

C.at 6.00p.m.

D.at the age of12小题2:Alain Robert climbed the tall building in London to__________.

A.advertise the movie Spiderman

B.make the, movie Spiderman

C.enter the apartment

D.raise money for children and the homeless小题3:What can you learn from this passage?

A.We must learn to climb tall building

B.If we have a dream,we must be brave and hold on to it

C.If we say‘I can do it ,’we can climb tall building

D.We must climb tall buildingsto raise money for charity.