问题 单项选择题

在项目融资中,股东不愿意对项目公司提供更多的注册资金,常用附加( )对于项目的银行借款提供准资本金支持。

A.优先股

B.股东借款

C.资本金

D.发行债券

答案

参考答案:B

解析:[解题要点] P 135股东借款。股东借款是指公司的股东对公司提供的贷款,对于借款公司来说、在法律上是一种负债,但在项目融资中,股东不愿意对项目公司提供更多的注册资金,常常用附加股东借款对于项目的银行借款提供准资本金的支持,一方面可以降低注册资金,另一方面可以获得利息在税前支付的优惠。

阅读理解

阅读理解。

    When Mencius (孟子) was a small boy, his father died. So Mencius and his mother were quite poor.

One day, Mencius returned home from school and found his mother making some cloth. It was very

beautiful and expensive.

    "How much of your book have you read today?" Mencius' mother asked him. Mencius threw down

his book. "I haven't read any of it." He replied, "I played with some friends of mine in the fields."

    When his mother heard this, she picked up a pair of scissors (剪刀) and cut the cloth. "Why have

you cut your cloth?" Mencius asked, "It was so beautiful and now you've wasted it." "You have wasted

your time," she said, "Now I have wasted mine. Look at the terrible (可怕的) thing we have done!"

    Mencius learned a lot from this lesson. After this, he always studied hard.

1. When did the story happen?[ ]

A. When Mencius was 30 years old.

B. When Mencius' family was very rich.

C. When Mencius' father lived with them.

D. When Mencius was a small boy.

2. The phrase "make some cloth" means "______". [ ]

A. 做衣服

B. 织布

C. 纺棉花

D. 缝衣服

3. Why did Mencius' mother cut the cloth? Because ______. [ ]

A. She wanted to make some more beautiful cloth

B. She thought it was wasting time to make cloth

C. She wanted to let her son get angry

D. She wanted to give her son a lesson

4. Why did Mencius always study hard after this? Because ______. [ ]

A. he wanted to be a teacher

B. he learned a lot from the lesson

C. he wanted to make his mother happy

D. he didn't play with any other friends

5. This passage mainly tells ______. [ ]

A. A story of Mencius and his friends

B. a story of Mencius' mother

C. a story about Mencius' wasting time

D. Mencius' mother cut the cloth

多项选择题