问题 多项选择题

租赁是项目融资中的一种债务资金形式,它包括经营租赁和财务租赁两种基本类型,不同的租赁方式,承租人的责任也不尽相同。在财务租赁中,承租人应承担的责任有( )。

A.提供资产

B.资产维修

C.资产保养

D.资产保险

E.资产进口关税

答案

参考答案:B,C,D,E

解析: 财务租赁是一种租赁期限相对较长,承租人不能随意提前终止的租赁协议。在财务租赁期内资产的使用价值在该资产的全部使用价值中占有较高的比重。在财务租赁期间,出租人虽然拥有被出租的资产,但实质责任只局限于提供一种融资,占有和使用被出租资产所需要的一切费用和成本,包括维修、保养、保险,以及有关税收均由承租人承担。

阅读理解

Japanese sailor Kenichi Horie has finished a 110-day solo (单独的) voyage across the Pacific Ocean in a boat pushed by sea waves to win another world first.

Weak waves and ocean water movements made his arrival late, which was going to be in late May.

“When waves were weak, the boat slowed down. That’s a problem that needs to be solved,” the adventure told reporters from his boat in western Japan. His 9.5-meter-long boat can move like a dolphin’s tail, and it rises or falls with the waves.

Horie reached his destination in the channel between the main Japanese islands just before midnight after covering about 7,000 kilometers from Hawaii.

Horie first made world record in 1962 when, at the age of 23, he became the first person to sail alone across the Pacific. He made the three-month voyage from his hometown in spite of breaking Japanese law, which did not allow his citizens to sail on their own out of the country, and without a passport or money.

He was arrested upon arrival in San Francisco but the city mayor freed him, gave him a 30-day visa and made him an honorary citizen. News of his achievement made him a hero back home in Japan and his book of the voyage In the Pacific was made into a film. Since then, he has completed many sailing trips across the Pacific and around the world.

After his latest adventure with an environmentally friendly theme, Horie planned to return to his hometown on Sunday. He said, “Throughout history, mankind has used wind for power, but no one has appeared to be serious about wave power.” Horie told the reporter, “I think I’m a lucky boy as this wave power system has remained untouched in fact.”

小题1:Horie’s boat was mainly powered by ________.

A.sea waves

B.sea winds

C.his strength

D.petrol小题2:From the passage we learn that ________.

A.Horie undertook the voyage with a partner this time

B.it took Horie about twenty days more to cross the Pacific this time than in 1962

C.Horie made his first voyage across the Pacific alone fifty years ago

D.Horie’s destination is 7,000 kilometers from San Francisco小题3:Horie was arrested in San Francisco after his voyage in 1962 mainly because ________.

A.he had broken Japanese law

B.he had kept it a secret from others

C.his action had put people in danger

D.he had no passport to America小题4:Which of the following statements best proves that Horie’s latest voyage was meaningful?

A.He was made an honorary citizen of San Francisco.

B.In Japan he was regarded as a hero.

C.His voyage had the theme of protecting the environment.

D.He wrote an exciting book after the voyage.小题5: The author wrote the article mainly to ________.

A.start an ocean crossing movement

B.tell us a piece of interesting news

C.make Horie known to the world

D.encourage people to learn from Horie

单项选择题