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问题 多项选择题

A公司为一家规模较小的上市公司，B公司为一家规模较大的贸易公司。B公司拟通过收购A公司的方式达到上市目的，但该交易是通过A公司向B公司原股东发行普通股用以交换B公司原股东持有的对11公司股权方式实现。该项交易后，B公司原控股股东持有A公司60%股权，A公司持有B公司100%股权。
根据上述资料，不考虑其他因素，回答下列第(1)至第(2)题。

关于购买方与被购买方，下列说法中正确的有( )。

A．A公司为法律上的母公司

B．B公司为法律上的子公司

C．A公司为被购买方

D．B公司为购买方

E．A公司为购买方

答案

参考答案：A,B,C,D

解析： A公司为法律上的母公司、B公司为法律上的子公司，但从会计角度，A公司为被购买方，B公司为购买方。

多项选择题

以下哪些工作是售前需要做的？（）

A.拍摄

B.上传商品

C.采购

D.在线接待
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填空题

Of all the employed workers in the United States, 12.5 million are part of a temporary workforce. The United States Bureau of Labor Statistics counts 9.2 percent of workers as those who have______(1) they term "alternative employment arrangements." The government predicts that temporary staffing agencies______(2) experience growth of 49 percent by 2010. If numbers increase at the rate ______ (3), these companies will add 1.9 million new jobs by 2010. That’’s more than any______(4) industry.Temporary workers were the first ones to be affected by the recent economic recession, but they are______(5) to be the first to regain positions as the economy picks up and companies work to rebuild. Employers use temporary workers as a resource because_______(6) offer flexibility and come at a low cost. Many temporaries are categorized as "independent contractors" instead of employees,______(7) allows the employer to avoid______(8) certain taxes. Because they are not required to offer benefits to temporary workers, companies can save a great deal of money by hiring temps. Usually, temporary workers can qualify_______(9) benefits if they work for a staffing company for a certain length of time. Most temps, however, do not continue with one company long______(10) to qualify for them because they regard the position as a step on the ladder to a______(11) position later.According to Richard Wahlquist, president of the American Staffing Association, 75_______(12) of temporary workers hope for transition out of the temporary staffing category______(13) a period of time. Wahlquist finds that temporary workers spend about 11 weeks on various assignments before their______(14) out of the temporary workforce. Many use temporary positions to gain experience and skills______(15) they move on to better jobs. Wahlquist says that the temp workforce as a whole turns______(16) 400 percent each year.Tom Dilworth, research director at the Employment Policies Institute, explains______(17) some workers like having temporary jobs______(18) it affords them a great deal of elasticity with time and everything. Some temps only have a limited______(19) of time to work and temp agencies can help coordinate jobs to fit their schedules. Other sometimes-employees use temporary jobs to get an______(20) to a company from the inside, to get a foot in the door of a certain business or career._______(21) others take temporary positions in hopes their employers will change them over to permanent positions eventually.Nearly all the industries in the United States use temporary workers.______(22) to Tim Costello, coordinator of the North American Alliance for Fair Employment, the growth of temporary labor threatens______(23) job security of permanent workers who fear replacement, as well as the temps who are more accustomed to turnover. He predicts that there will continue to______(24) a gradual shift from permanent employees to contingent staffing, and that such a_____(25) in workplace demographics will "lead to lower wages, poorer working conditions, and more instability."
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