天明服装有限责任公司注册资本为300万元，总负债为100万元，为扩大业务规模，该公司股东作出了一系列决议。向有关机关申请转为股份有限公司，则下列说法正确的是：()
A．天明公司股东至少应有5人
B．天明公司以募集方式设立股份公司，所以该公司不须增加资本
C．天明公司应先使净资产额至少达到350万元后，方能申请
D．天明公司可直接采用发起设立方式成立股份公司
参考答案：A,C
解析：《公司法》第98条规定，有限责任公司变更为股份有限公司，应当符合法定的股份有限公司条件。发起人5人以上，发起人至少认购全部股份的35%以上，而股份公司最低资本额为1000万元以上。而又根据该法第99条：折合的股份总额应当相等于公司净产额。故C项人选。天明公司若使净资产额达到1000万元以上，方能以发起方式设立股份公司，故D项不应人选。
[背景材料]
续上题。该投资商决定投资该宾馆，并完成了设计，现正在进行工程量清单招标。某承包商通过资格预审后参与了该宾馆的施工。该承包商在该宾馆的投标时，在招标文件的工程报价清单中，按《建设工程工程量清单计价规范》编制，砖砌体只有一项，工程量为4000m3，而从设计图纸上看，砖砌体有1/2砖墙、1砖墙、1砖半墙，经测量1/2砖墙，1砖墙、1砖半墙分别占砖砌体总工程量的10%、70%、20%。该承包商拟用实物法进行报价。根据预算定额，每10m3砖砌体人工、材料、机械消耗量资料见表2-4。
表2-4
| 项 目 | 名 称 | 单 位 | 数 量 | ||
| 1/2砖墙 | 1砖墙 | 1砖半墙 | |||
| 人工 | 综合工日 | 工日 | 21.24 | 16.96 | 16.48 |
| 材料 | 主体砂浆(M2.5混合砂浆) 附加砂浆(M5混合砂浆) 松木模板 普通粘土砖 铁钉 水 | m3 m3 m3 千块 kg m3 | 1.95 - - 5.641 - 1.13 | 2.16 0.09 0.01 5.40 0.22 1.06 | 2.30 0.10 0.01 5.35 0.22 1.07 |
| 机械 | 砂浆搅拌机械200L | 台班 | 0.33 | 0.38 | 0.40 |
| At the public radio station KEXP in Seattle, there’s a simple procedure for evaluating new technology. "We just go ahead and do stuff," says one of the station’s morning disc jockeys. That’s how the quirky station created one of the first music podcasts—without support from major record companies. A podcast is a digital recording of a radio-style audio program that can be downloaded from the Internet and played on a digital music player. Many podcasters think the technology could revolutionize radio as TiVo did television. Podcasting is a great way for KEXP to reach thousands of new listeners, especially those outside of Seattle. But the station can’t podcast programs such as John in the morning—a variety of independent and mainstream music—because record companies haven’t provided an easy, affordable way for podcasters to license songs. That’s why most podcasts today are talk radio. KEXP decided that it couldn’t sit around and wait and wait for a major label to sign off on this. So it invited 14 unsigned or small bands from the Seattle area to contribute songs to a podcast. The station asked a lawyer—a listener who volunteers at the station—to draw up a simple contract for the bands. KEXP did not release numbers but said the podcast was a hit. KEXP is now podcasting some live performances to which it owns the rights. Since podcasts are recordings, they can be played at any time. Listeners can pause, fast-forward or rewind them. And since podcasts are posted online, listeners can download programs from radio stations and independent broadcasters from all over the world. The podcasts can also be hacked and pirated. An enterprising listener could pull songs out of a podcast and turn them into music files or CDs. That’s why many record companies say the technology is promising but problematic. But record labels worry that listeners will pirate the songs contained in the downloaded radio shows. For example, OK Go and several other emerging bands with EMI have their own podcasts. But EMI is not ready to approve a blanket podcasting license. "Podcasting is potentially very exciting," says Executive Vice-president Adam Klein. The result: yet another Napster-like standoff over piracy and music rights. |
By "for evaluating new technology" in the first sentence, the author most probably means to refer to ______ new products.
A．end-users experimenting to use
B．government authorities certifying
C．industrial experts testing to endorse
D．third-party providing assessment on