问题 单项选择题

新人伙的有限合伙人对入伙前的合伙债务应如何承担责任( )

A.无须承担责任
B.承担无限连带责任
C.以其认缴的出资额为限承担责任
D.由合伙人协商决定承担责任的限额

答案

参考答案:C

解析: 《中华人民共和国合伙企业法》第77条规定:“新入伙的有限合伙人对入伙前有限合伙企业的债务,以其认缴的出资额为限承担责任。”
该法第83条规定:“有限合伙人转变为普通合伙人的,对其作为有限合伙人期间有限合伙企业发生的债务承担无限连带责任。”

阅读理解

阅读理解。

     There are a number of special days of the year that are celebrated in different countries. The origins of most

of the days are unknown. They were certainly not created by individual people. Other days, however, especially

those celebrated in western countries, often owe their origins to a particular person. One of the most popular of

these, even though it is fairly recent, is Mother's Day. Mothers have always been highly regarded in all cultures.

The ancient Romans had a festival known as Hilaria, during which children took presents to the temple of the

"Mother of the Gods". The Christian Church adopted this idea and called it Mothering Sunday. However, over

the years this custom was gradually forgotten and almost disappeared by the end of the 19th century.

     Born in 1864 in Virginia, USA, Anna Jarvis was a school teacher and believed children should show gratitude

to their mothers for all their love and care. Encouraged by a friend, she wrote to thousands of important people-

politicians, churchmen, doctors, city officials-and asked them to support her idea: a special day of the year for

thanking mothers.

     In 1910 the Governor of West Virginia introduced Mother's Day into the state. The date chosen was May

10-the second Sunday in May, which is still observed in America today. This date was chosen because May 10

was the date on which in 1908 Anna Jarvis's mother had died. In 1914 President Woodrow Wilson made May

10 the official date for Mother's Day throughout the United States.

     Soon there was a Mother's Day International Association and the custom began to be adopted in many

countries of the world.

     Anna Jarvis, a sad and disillusioned woman, died in 1948. The custom she had worked so hard to establish

and which had become almost universal had lost its original purpose. It had been taken over by business. As

with Christmas, the giving of presents and the sending of cards had become a multi-million-dollar industry.

1. The story is about _____.

A. Mothering Sunday for Christmas

B. the origin of a special day for mothers

C. President Wilson and Anna Jarvis

D. how people celebrate Mother's Day

2. Hilaria was a festival in _____.

A. ancient Rome

B. America

C. China

D. the Christian Church

3. Anna Jarvis wanted to _____.

A. thank her mother for her care

B. introduce a celebration for mothers

C. meet thousands of important people

D. make her pupils celebrate her on Mother's Day

4. May 10 became the date for Mother's Day because _____.

A. May is in the American spring

B. it was the second Sunday in May in 1910

C. President Wilson liked the date

D. this was the date that Anna Jarvis's mother died

5. Unfortunately, Anna Jarvis was not happy with Mother's Day when she died because _____.

A. her mother was not there to see it

B. she had never been a mother herself

C. people were too interested in making it a business

D. no one gave any presents or cards to their mothers

问答题