问题 多项选择题

香港甲公司并购境内乙公司部分资产,并以该部分资产作为出资与境内丙公司于2008年3月1日成立了一家中外合资经营企业。甲公司并购乙公司部分资产的价款为120万美元。下列选项中,不符合我国法律规定的价款支付方式的有( )。

A.甲公司于2008年5月30日向乙公司一次支付120万美元

B.甲公司于2008年8月30日向乙公司支付60万美元,2009年3月1日支付60万美元

C.甲公司于2009年2月28日向乙公司一次支付120万美元

D.甲公司于2008年8月30日向乙公司支付80万美元,2009年8月30日支付40万美元

答案

参考答案:B,C,D

解析: 本题考核外国企业收购境内企业资产的价款支付期限。根据规定,通过收购国内企业资产或股权设立外商投资企业的外国投资者,应自外商投资企业营业执照颁发之日起3个月内支付全部购买金。对特殊情况需延长支付者,经审批机关批准后,应自营业执照颁发之日起6个月内支付购买总金额的60%以上,在1年内付清全部购买金。(1)通过收购国内企业资产设立合营企业的外国投资者,应当自合营企业营业执照颁发之日起3个月内一次支付全部购买金,因此选项A符合法律规定。(2)分期缴付出资时,营业执照颁发之日起6个月内支付购买金额的600%以上;本题选项B中,前6个月支付了50%,因此选项B不符合规定。(3)一次性支付出资时,应自营业执照颁发之日起3个月内全部支付;本题选项C中超过了这一期限,因此选项C不符合规定。(4)选项D尽管前6个月支付的价款超过了60%,但总期限超过了1年,因此选项D不符合规定。

阅读理解

阅读理解

     For years I wanted a flower garden. I spent hours and days thinking of different things I could plant

that would look nice together.

     But then we had Matthew. And Marvin. And the twins, Alisa and Alan. And then Helen. Five children. I was too busy raising them to grow a garden.

     Money was tight, as well as time. Often when my children were little, one of them would want

something that cost too much, and I'd have to say, "Do you see a money tree outside? Money doesn't

grow on trees, you know."

     Finally, all five children got through high school and college and were off on their own. I started

thinking again about having a garden.

     I wasn't sure, though. I mean, gardens do cost money, and after all these years I was used to living on

a pretty poor, no-frills budget (预算).

     Then, one spring morning, on Mother's day, I was working in my kitchen. Suddenly, I realized that

cars were tooting their horns as they drove by. I looked out of the window and there was a new tree,

planted right in my yard. I thought it must be a weeping willow, because I saw things blowing around on

all its branches. Then I put my glasses on-and I couldn't believe what I saw. There was a money tree in

my yard!

     I went outside to look. It was true! There were dollar bills, one hundred of them, tied all over the

tree.   Think of all the garden flowers I could buy with one hundred dollars! There was also a note

attached: "IOU eight hours of digging time. Love, Marvin."

     Marvin kept his promise, too. He dug up a nice ten-by-fifteen foot bed for me. And my other children

bought me tools, a trellis (绷架), a sunflower stepping stone and gardening books. 

     That was three years ago. My garden's now very pretty, just like what I wanted. When I go out to

weed or tend my flowers, I don't seem to miss my children as much as I once did. It feels like they are

right there with me.

      I live up in Michigan's Upper Peninsula, where winters are long and cold, and summers are too short.    But every year now, when winter sets in, I look out of my window and think of the flowers I'll see next

spring  in my little garden. I think about what my children did for me, and I get tears in my eyes---every

time.

     I'm still not sure that money grows on trees. But I know love does.

1. By saying "Do you see a money tree outside?", the mother actually means _____. 

A. Observation is the best teacher

B. Seeing is believing 

C. The outsider sees the most of the game

D. It is not easy to gain money

2. The underlined word "no-frills" in the fifth paragraph is similar in meaning to _____. 

A. wasteful

B. tight

C. deserted

D. helpful

3. From the last two paragraphs we can infer that the mother is _____. 

A. divorced when she was young

B. not caring for her kids any longer

C. alone but not at all lonely

D. prouder with her garden than with her kids

4. The best title for the passage would probably be _____. 

A. My flower garden

B. Marvin helps to realize my dream 

C. Love in Michigan

D. Money grows on trees

判断题