在“21世纪挑战及教育改革”会议上，来自24个国家的与会专家表达了一个共同的看法：新世纪我们面临的第一挑战，既不是新技术革命，也不是经济发展，而是青少年一代的道德问题。一个道德情感贫乏、缺乏责任感的人不会真正关心他人，也无法适应未来社会。这一看法说明       (    )

①中国的青少年缺乏责任感 。

②我们必须加强对青少年的责任教育。

③承担责任就不应该计较代价与回报。

④青少年能不能在承担责任中健康成长，关系到国家和民族的未来。

A．①②③④

B．①②

C．②④

D．①③④

Dee and Eff are major shareholders in and the directors of the public company Fan plc. For the year ended 30 April 2009 Fan plc’s financial statements showed a loss of €2,000 for the year.For the year ended 30 April 2010 Fan plc made a profit of €3,000 and, due to a revaluation, the value of its land and buildings increased by €5,000.As a consequence, Dee and Eff recommended, and the shareholders approved, the payment of €4,000 in dividends.Required:Advise Dee and Eff as to:

(b) any potential legal liability in regard to the dividend payment. (4 marks)