股份公司在清算过程中，若公司财产能够清偿公司债券，则按（）顺序进行分配：①支付职工工资和劳动保险费用；②支付清算费用；③缴纳所欠税款；④清偿公司债务；⑤按股东持股比例分配剩余资产。
A．①②③④⑤
B．②①③④⑤
C．③②①④⑤
D．③①②④⑤
参考答案：B
解析：
公司的剩余资产在分配给股东之前，一般应先按下列顺序支付：支付清算费用，支付公司员工工资和劳动保险费用，缴付所欠税款，清偿公司债务；如还有剩余资产，再按照股东持股比例分配给各股东。
任务型阅读（每小题1分, 满分10分） Nowadays, more and more people are using email, but sometimes we use it too much or use it inappropriately. To get the most out of email we need to use it carefully and sensibly. These are some simple tips to help you make a better use of email. It is good to have separate email accounts for separate purposes. For example, you may have one for business and one for social activities. This means you can check the personal email in the evening without having to think about business. If you see an important message from your boss, it could ruin your weekend or evening. After all, most people want to relax themselves and get away from work at the end of the day. Don't allow email to make you a slave to work. Some people feel it is inconvenient to check 2 different email accounts. But the relative inconvenience is easily outweighed by the benefits. Many people ignore the title of an email. If the subject changes don’t keep using an old “re: irrelevant title.” A good title increases the chance that people will actually read your email rather than just leaving it for later. A bad title may even get deleted as spam.(垃圾邮件) Emails can be brief and to the point. If the message has to be long, make sure it is broken up into different sections, which are easy to read. But, generally you should aim to keep it less than 5 sentences. This is good for both the writer and the reader. If somebody sends some important documents, files or message, make sure you, at least, acknowledge their receipt(接收). Otherwise they may be uncertain that you’ve got them. It doesn't have to be long; it can be quite short. If you find yourself sending similar answers to many people, write a draft message and save it in your drafts folder (or write it in Word). You can use this standard response for emailing many people. Don’t forget to personalize it by adding their names. Having a signature looks professional and saves typing the same information. Remember people may wish to contact you through other ways. So make sure you have a phone number and address in your email. If relevant, add any qualifications and websites that you have. This gives people a chance to find out more about you.
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