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问题 单项选择题

目前，唯一授权办理开设加工贸易进口料件银行保证金台账业务的银行是( )。

A．中国人民银行
B．中国银行
C．中国进出口银行
D．国家开发银行

答案

参考答案：B

解析： 国家对加工贸易(包括来料加工、进料加工、外商投资企业从事的加工贸易)进口料件实行银行保证金台账制度。目前，中国银行是唯一授权办理开设加工贸易进口料件银行保证金台账业务的银行。

问答题

Nofunds Company is in severe financial difficulty. It has lost a major customer and its cash flows have diminished to the extent that the company cannot pay its financial obligations as they fall due. The company owes 75 million dong in unpaid wages to its employees, 150 million dong to the bank on an unsecured overdraft, 300 million dong on a mortgage secured on its business premises and 200 million dong to unsecured creditors. The general director of the company repaid a debt of 600 million dong due to a bank, this borrowing being supported by his personal guarantee.The total assets of the company are estimated to be 500 million dong.Required:

(a) Explain the parties that are entitled to petition the court for bankruptcy of Nofunds Company. (5 marks)
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单项选择题

高校教师出现职业倦怠现象的首要原因是（）。

A.学校的教学和科研压力

B.学校管理制度存在一些不完善之处

C.教师个体心理状态

D.社会因素
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