问题 单项选择题

根据《保险法》,以下说法正确的是( )

A.保险公司必须因经营管理不善导致严重亏损,不能支付到期债务时方能被宣告破产

B.保险公司必须经保险监督管理机构同意方能宣告破产

C.寿险公司被宣告破产的,其持有的人寿保险合同及准备金应该转移给其他经营有寿险业务的保险公司,无法与其他保险公司达成转让协议的,可以不转移

D.保险公司宣告破产的,赔偿或者给付保险金应先于公司债务后于职工公司劳动保险费用和所欠税款清偿

答案

参考答案:

解析:[考点] 保险公司的破产[答案] B 《保险法》第87条规定:“保险公司不能支付到期债务,经保险监督管理机构同意,由人民法院依法宣告破产。保险公司被宣告破产的,由人民法院组织保险监督管理机构等有关部门和有关人员成立清算组,进行清算。”根据该条规定,保险公司宣告破产的标准是“不能支付到期债务”,所以 A选项不正确。保险公司的宣告破产必须经保险监督管理机构同意,所以B选项正确。 《保险法》第88条规定:“经营有人寿保险业务的保险公司被依法撤销的或者被依法宣告破产的,其持有的人寿保险合同及准备金,必须转移给其他经营有人寿保险业务的保险公司;不能同其他保险公司达成转让协议的,由保险监督管理机构指定经营有人寿保险业务的保险公司接受。转让或者由保险监督管理机构指定接受前款规定的人寿保险合同及准备金的,应当维护被保险人、受益人的合法权益。”根据该条规定,C选项不正确。 《保险法》第89条规定:“保险公司依法破产的,破产财产优先支付其破产费用后,按照下列顺序清偿:(一)所欠职3232资和劳动保险费用;(二)赔偿或者给付保险金; (三)所欠税款;(四)清偿公司债务。破产财产不足清偿同一顺序清偿要求的,按照比例分配。”根据该条规定,赔偿或者支付保险金先于所欠税款清偿,所以D选项不正确。

阅读理解

阅读理解。

     MONTREAL (Reuters)-Crossing the US-Canada border (边界) to go to church on a Sunday cost a US

citizen $10,000 for breaking Washington's strict new security (安全) rules.

     The expensive trip to church was a surprise for Richard Albert, who lives right on the Canadian border.

Like the other half-dozen people of Township 15, crossing the border is a daily occurrence for Albert. The

nearby Quebec village of St. Pamphile is where they shop, eat and go to church.

     There are many such situations in these areas along the largely unguarded 5,530-mile border between

Canada and the US-which in some cases actually runs down the middle of streets or through buildings.

     As a result, Albert says he did not expect any problems three weeks ago when he returned home to the

US after attending church in Canada, as usual. The US customs (海关) station in this are is closed on

Sundays, so be just drove around the locked gate, as he had done every weekend since the gate appeared

last May, following a tightening of border security. Two days later. Albert was told to go to the customs

office, where an officer told him be had been caught on carnera crossing the border illegally (非法).

     Ottawa has given out special passes to some 300 US citizens in that area so they can enter the country

when Canadian customs stations are closed, but the US stopped a similar program last May. That forces the

people to a 200-mile detour along hilly roads to get home through another border checkpoint.

     Albert has requested that the customs office change their decisions on the fine, but he has not attended a

Sunday church since. "I feel like I'm living in a prison," he said.

1.We learn from the text that Richard Albert is _____.

A. an American living in Township 15

B. a Canadian living in a Quebec village

C. a Canadian working in a customs station

D. an American working in a Canadian church

2. Albert was fined because he _____.

A. failed to obey traffic rules

B. broke the American security rules

C. worked in St. Pamphile without a pass

D. damaged the gate of the customs office

3. The underlined word "detour" in paragraph 5 means _____.

A. a drive through the town

B. a race across the fields

C. a roundabout way of travelling

D. a journey in the mountain area

4. What would be the best title for the text?

A. A Cross-country Trip

B. A Special Border Pass

C. An Unguarded Border

D. An Expensive Church Visit

单项选择题