问题 单项选择题

中外合作者在合作企业合同中约定合作期限届满时,合作企业的全部固定资产无偿归中国合作者所有的,外国合作者在合作期限内可以申请按照一定的方式先行回收其投资,但下列哪项是不允许的

A.在按照投资进行分配的基础上,在合作企业合同中约定扩大外国合作者的收益分配比例

B.在按照提供合作条件进行分配的基础上,在合作企业合同中约定扩大外国合作者的收益分配比例

C.经财政税务机关按照国家有关税收的规定审查批准,外国合作者在合作企业缴纳所得税前回收投资

D.保证每年的合作者的每年的收益达到某一固定值

答案

参考答案:D

解析:[考点] 中外合作经营企业 《中外合作经营企业法》第21条:“中外合作者依照合作企业合同的约定,分配收益或者产品,承担风险和亏损。 中外合作者在合作企业合同中约定合作期满时合作企业的全部固定资产归中国合作者所有的,可以在合作企业合同中约定外国合作者在合作期限内先行回收投资的办法。合作企业合同约定外国合作者在缴纳所得税前回收投资的,必须向财政税务机关提出申请,由财政税务机关依照国家有关税收的规定审查批准。 依照前款规定外国合作者在合作期限内先行回收投资的,中外合作者应当依照有关法律的规定和合作企业合同的约定对合作企业的债务承担责任。”依此及相关规定,ABC项是正确的,而D项违反了合作经营的原则,因而当选。

多项选择题
单项选择题


Filled with the euphoria of victory and dreams of their first Big Ten title in 11 years, Penn State University students rushed the field as time expired in their win over Ohio State. In the chaos that followed, the campus police struggled to keep control, and identifying the overzealous fans seemed impossible, impossible, that is, until the police department turned to a new crime-fighting tool: facebook. com.
Penn State officers had warned the students in advance last October that crossing over from the stands was a safety hazard and would not be permitted. When the rules were broken, a quick search online revealed the facebook, com photo album "1 rushed the field after the OSU game and lived." The album creator had even helpfully tagged all of those involved — offering the campus police an easy way to issue stem warnings. "It was really dangerous and not acceptable behavior," says Tyrone Parham, assistant director at the PSU police. "We needed to send a message. We searched the group, contacted the individuals and said that this was not tolerable behavior."
Long a student favorite and the seventh most-trafficked Internet site, facebook. com has found a new following — those who wear blue. Traditionally, campus police forces have followed noise reports in their attempt to keep Saturday nights safe. But the advent of social networking sites is starting to revolutionize campus detective work.
George Washington University police department chief Dolores Stafford claims, "Facebook exists and can certainly be a tool, but we’re not out there looking at the site." Students at the college, however, are not so sure. When rumors flew that campus cops were using the student social network to infringe their right to party, GWU students decided to exact revenge. In a carefully executed plan, students filled facebook, com with chatter about a raging party they were throwing, hoping the police would be watching. They were not disappointed. When the officers arrived, they found shots glasses brimming with chocolate cake, Beirut cups filled with frosting, and party-goers loaded up on sugar rather than alcohol.
While the GWU police deny using the Internet to find the party, the students felt vindicated. "Cake Party" attendee Kyle Stoneman comments: "From a larger standpoint, there’s nothing immoral or illegal about the police using facebook. com. I guess they’ll play their game, we’ll play ours, and we’ll see who wins."
For college police forces, however, the issue is about more than winning. Instead, they try to find that delicate balance between upholding the law (read: preventing underage drinking) and maintaining good relations with the students (read: turning a blind eye). "It’s a never-ending struggle," says Fisher College Chief of Campus Police John McLaughlin. "Like any other college and university, we want this to be as open of a relationship as possible. We don’t want to be too obtrusive and we also don’t want to be too strict. It requires real diligence."

Which of the following best describes facebook. com

A.(A) It is a popular website with the students.

B.(B) It is crime-fighting tool invented by the police.

C.(C) It is an electronic book of strict campus regulations.

D.(D) It is a virtual party held on the Internet.