问题 多项选择题

香港甲公司并购境内乙公司的部分资产,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个月内应支付购买金额的60%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中尽管前6个月支付的价款超过了60%,但总期限超过了1年,因辞选项D不符合规定。

单项选择题
单项选择题

Texans have bursting pride and love attention. They also have a thick streak of shortsighted greed and, even by American standards, a busted disposition to violence. When they hear this sort of criticism they usually ascribe it to the ignorance and jealousy of stuffy Yankees who have not spent enough time in the state to understand it. For such avowedly robust people they are surprisingly sensitive. They hated Edna Ferber’’s novel Giant, which scourged Texan vulgarity, racism and the mores of millionaires, but they bought it in great quantities and packed cinemas to see the film. They would rather be talked about than not, and if you do not talk about them they do it for you.In claiming special qualities for themselves, Texans have had to become reconciled to the fact that a large number of them are not native. In the last century "Gone to Texas" was a commonplace graffito daubed on barns in other states, and in recent years "Gone to Texas" has, figuratively, been written on the front doors of millions of Americans and also Mexicans. In the early 1980s newcomers accounted for nearly two-thirds of the state’’s population increase. But Texans do not believe they are being diluted. They maintain that Texanhood, or Texianism, is a matter of attitude and that Texanic qualities exist in abundance in many Americans, regardless of their birthplace: it is when these people are planted in Texas, and nourished by its atmosphere, that they flower like true Texans. A man may not be born in Texas, which is unfortunate; but he can be born to be Texan.Many Alaskans are urban, young and raising families, here for a while, and trying to make money before moving to somewhere warmer. But many are staying. While most remain in Anchorage and other centers, some set out to build a cabin in the wilderness and live by hunting, trapping and fishing, learning how to skin a muskrat and moose, how to survive terrible weather, how to be truly in tune with the land, taking pleasure in great silence and unpeopled immensity. To settle the frontier the state has a homesteading program, based on the federal Homestead Act of 1864, which was a key event in the opening up of the American west. Hundreds of Alaskans are awarded parcels of wilderness land in an annual lottery and undertake to invest sweat equity, to build a home within three years and clear and cultivate the land within five. Alaskans love reading about Alaska, and two of the most popular books are a manual on log cabin building and a collection of tales about grizzly bears, of which Alaska is a phold. Log cabin life is for the stout-hearted few with the springs of adventure p in them, and these wilderness Alaskans are remarkable. Some are refugees of one kind or another. Several hundred are Vietnam veterans, tortured by their experiences of war and unable to fit into normal urban life, seeking solace in the wilds.

Alaskans love reading books about________.

A.Alaskans’ way of living as hunters and as log cabin builders

B.Alaskans’ keen interest in living in the wild and the abundance in wild animals

C.stories about Alaskans’ log cabin life and their abundance of grizzly bears

D.stories telling how Alaskans were cultivating the land and building log cabins