下列关于公司组织形式变更的表述，正确的是（）

A.变更前公司的债务由变更后的公司承继

B.变更前公司的债务可以直接注销

C.变更前公司的债务由变更后公司的股东承继

D.变更前公司的债务必须还清后才能变更

Passage Three

In the author’s opinion, ______.

A．learning plays an important part in most aspects of a child’s development and change

B．there are hardly any principles of learning which are generally accepted

C．a child never learns anything unless he has some need or desire for it

D．a child should not be rewarded until he has learned a response