问题 多项选择题

美华股份有限公司是一家上市公司,拟发行可转换为股票的公司债券,对此操作程序和条件应为哪些

A.应由董事会作出发行可转换为股票的公司债权的决议

B.应当报请国务院证券管理部门核准

C.应当在债券上表明“可转换公司债券”字样

D.公司对转换股票或者不转换股票有选择权

答案

参考答案:B,C

解析:《公司法》第162条规定、上市公司经股东大会决议可以发行可转换为股票的公司债券,并在公司债券募集办法中规定具体的转换办法。上市公司发行可转换为股票的公司债券,应当报国务院证券监督管理部门核准。发行可转换为股票的公司债券,应当在债券上标明“可转换公司债券”字样,并在公司债券存根簿上载明可转换公司债券的数额。根据该条规定,上市公司发行可转换为股票的公司债券,应当由股东大会作出决议,不是由董事会作出决议,所以A选项不正确。BC选项正确。《公司法》第163条规定,发行可转换为股票的公司债券的,公司应当按照其转换办法向债券持有人换发股票,但债券持有人对转换股票或者不转换股票有选择权。根据该条规定,债券持有人对是否转换股票享有选择权,所以D选项不正确。

单项选择题 B型题
阅读理解

The way people hold to the belief that a fun - filled, pain free life equals happiness actually reduces their chances of ever attaining real happiness. If fun and pleasure are equal to happiness then pain must be equal to unhappiness. But in fact, the opposite is true: more often than not things that lead to happiness involve some pain.

As a result, many people avoid the very attempts that are the source of true happiness. They fear the pain inevitably brought by such things as marriage, raising children, professional achievement, religious commitment (预担的义务), self - improvement.

Ask a bachelor(单身汉) why he resists marriage even though he finds dating to be less and less satisfying. If he is honest he will tell you that he is afraid of making a commitment. For commitment is in fact quite painful. The single life is filled with fun, adventure, excitement. Marriage has such moments, but they are not its most distinguishing features.  

Couples with infant children are lucky to get a whole night’s sleep or a three - day vacation. I don’t know any parent who would choose the word fun to describe raising children. But couples who decide not to have children never know the joys of watching a child grow up or of playing with a grandchild.

Understanding and accepting that true happiness has nothing to do with fun is one of the most liberating realizations. It liberates time: now we can devote more hours to activities that can genuinely increase our happiness. It liberates money: buying that new car or those fancy clothes that will do nothing to increase our happiness now seems pointless. And it liberates us from envy: we now understand that all those who are always having so much fun actually may not be happy at all.

小题1:According to the author, a bachelor resists marriage chiefly because ________ .

A.he is reluctant to take on family responsibilities

B.he believes that life will be more cheerful if he remains single

C.he finds more fun in dating than in marriage

D.he fears it will put an end to all his fun adventure and excitement小题2:Raising children, in the author’s opinion is ________ .

A.a moral duty

B.a thankless job

C.a rewarding task

D.a source of inevitable pain小题3:From the last paragraph, we learn that envy sometimes stems from ________ .

A.hatred

B.misunderstanding

C.prejudice

D.ignorance小题4:To understand what true happiness is one must ________ .

A.have as much fun as possible during one’s lifetime

B.make every effort to liberate oneself from pain

C.put up with pain under all circumstances

D.be able to distinguish happiness from fun小题5:What is the author trying to tell us?

A.Happiness often goes hand in hand with pain.

B.One must know how to attain happiness.

C.It is important to make commitments.

D.It is pain that leads to happiness.