甲、乙、丙拟设立一普通合伙企业，出资比例为4：4：2。合伙协议约定的利润分配和亏损分担的下列表述中，不符合《合伙企业法》规定的是( )。
A．按4：4：2的比例分配损益
B．在合伙人之间平均分配损益
C．按3：3：4的比例分配损益
D．利润按3：3：4的比例分配，亏损由丙承担
参考答案：D
解析： 本题考核普通企业的利润分配和亏损分担。合伙企业属于契约式企业，其损益分配比例由合伙协议自由约定，与出资比例无关，因此选项ABC是不当选的；合伙协议不得约定将全部利润分配给部分合伙人或者由部分合伙人承担全部亏损，因此选项D是当选的。
| 阅读理解。 | |||
Take a look at our library! Our library is open to everyone and the library card is free!
| |||
| 1. Which of the following can only be enjoyed in the reading room? | |||
[ ] | |||
| A. Newspapers. B. Music videos C. CDs. D. Language cassettes. | |||
| 2. You should pay _______ if you keep two videos for two weeks. | |||
[ ] | |||
| A. 1 dollars B. 2 dollars C. 4 dollars D. nothing. | |||
| 3. We can borrow _______ CD (s) one time. | |||
[ ] | |||
| A. five B. one C. three D. as many as you can | |||
| 4. In the library we can _______. | |||
[ ] | |||
| A. borrow the newest magazines B. watch our favourite video films C. listen to CDs of pop music D. find books in 42 main languages in the world. | |||
| 5. Which of the following is NOT true? | |||
[ ] | |||
| A. You can pay nothing for the library card. B. You can borrow as many videos as you like one time. C. There are rooms for you to enjoy TV plays in the library. D. You can borrow five books at one time and keep them for three weeks. |