问题 多项选择题

A公司、B公司、C公司签订了一份合同,设立某法人主体从事汽车的生产和销售。合同中规定,A公司、B公司一致同意即可主导该主体的所有相关活动,并不需要C公司也表示同意,但若主体资产负债率达到50%,C公司具有对该主体公开发行债券或权益工具的否决权。下列项目中正确的有()。

A.A公司和B公司能够共同控制该主体

B.C公司仅对该主体拥有保护性权利

C.C公司不是共同控制该主体的参与方

D.该主体由A公司、B公司和C公司共同控制

答案

参考答案:A, B, C

解析:由于公开发行债券或权益工具通常代表了该主体经营中的根本性改变,因而属于保护性权利。由于合同明确规定需要A公司和B公司的一致同意才能主导该主体的相关活动,因而A公司和B公司能够共同控制该主体。尽管C公司也是该主体的参与方,但由于C公司仅对该主体享有保护性权利,因此C公司不是共同控制该主体的参与方,选项D错误。

多项选择题
阅读理解

For years I wanted a flower garden. I’d spend hours 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 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 lean, no-frills budget.

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 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, taped all over that 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, ornaments, a trellis (棚架), a sunflower stepping stone and gardening books.

That was three years ago. My garden's now very pretty, just like I wanted. When I go out and weed or tend my flowers, I don't seem to miss my children as much as I once did. It feels like they're 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 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!

小题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小题2: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小题3:The underlined word “no - frills” in the fifth paragraphs is similar in meaning to        .

A.wasteful

B.tight

C.absurd

D.helpful小题4:From the last but the third paragraph 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.