问题 多项选择题

某中外合资有限责任公司资不抵债,其债权人向法院申请宣告该公司破产。经过清算,该公司共有五个债权人,其中,债权人甲的债权50万元,由该公司所有的一辆轿车抵押担保,甲未表明放弃该抵押权。其余债权人的债权无担保。该公司尚欠税款10万元,欠职工工资20万元。同时,该公司尚有固定资产、流动资产共100万元,债权20万元。

该公司破产财产的分配顺序是( )。

A.用破产财产按比例清偿破产费用和共益债务,然后按比例清偿所欠税款、所欠工资、所欠债务

B.用破产财产优先拨付破产费用和共益债务,然后按比例清偿所欠税款、所欠工资、所欠债务

C.用破产财产优先拨付破产费用和共益债务,然后按所欠工资、所欠税款、所欠债务的顺序清偿

D.如果支付破产费用和清偿共益债务、所欠工资、所欠税款后,破产财产不足以清偿所欠债务,则按比例清偿

答案

参考答案:C,D

解析: 破产财产在优先支付破产费用和共益债务后,按下列顺序清偿:首先是破产企业所欠职工工资,其次是破产企业所欠税款,然后是破产债权。破产财产不足以清偿同一顺序的清偿要求时,则在该顺序上按照比例清偿。

阅读理解

Every year Chris Brogan posts his three words for a new year. Many others and I have followed his lead for the past three or four years. They helped me a lot. My words for last year were“passion”, “focus”and“delegate”and I stayed true to them. This year, 2013, my goals are more personal and less professional.

FOCUS

Focus is making a repeat appearance on my list this year because I’m too much of a multitasker. The problem is that I have trouble finishing one thing with so many things calling me. When I was working as a writer, all my projects were handled via a schedule, I’m putting a fitness and housekeeping routine into my schedule.

HEALTH

I get so busy taking care of everyone else, and I forget to take care of myself and this has to change. My health suffers and my weight suffers. I have to get my health in check, not only for me but because I promised my 9-year-old son. I’ll make good food and lifestyle choices. I miss being thin, and it’s time to get it back.

CELEBRATE

What good is having it if I’m not taking time to enjoy it? I have a wonderful job, a happy family, and so much to be thankful for. So how come I spend all my time working? Last summer my family took our first vacation in four years, the best thing I’ve done for myself and my family in a long time. This year, I’m making sure to take time to enjoy life and celebrate its many blessings.

Do you have any words for 2013?

小题1:The underlined word “multitasker” probably refers to a person who   .

A.makes a living by writing

B.always fails to finish a task on time

C.has several things to do at the same time

D.pays more attention to fitness and housekeeping小题2: Why does the writer have“HEALTH”as one of his three words?

A.He wants to take better care of others.

B.He’s gaining weight and feeling bad.

C.He did not take any exercise in the past.

D.He got the idea from his son.小题3:What can we learn from the passage?

A.The word“CELEBRATE”can remind the writer to enjoy life.

B.The writer has a vacation with his family every four years.

C.The word“FOCUS”can help the writer focus on his family.

D.The writer used to be overweight for lack of exercise.小题4:The best title for the passage might be   .

A.Three Words for 2013

B.Health Should Go First

C.Keep Organized

D.Goals for 2013

单项选择题