问题 单项选择题

以下( )破产财产的分配顺序是正确的。

A.普通破产债权,破产人所欠税款,应当划人职工个人账户的基本养老保险

B.破产人所欠税款,应当划入职工个人账户的基本养老保险

C.破产人所欠税款,应当划入职工个人账户的基本养老保险,普通破产债权

D.应当划入职工个人账户的基本养老保险,破产人所欠税款,普通破产债权

答案

参考答案:D

解析:《企业破产法》第一百一十三条规定,破产财产在优先清偿破产费用和共益债务后,依照下列顺序清偿:①破产人所欠职工的工资和医疗、伤残补助、抚恤费用,所欠的应当划入职工个人账户的基本养老保险、基本医疗保险费用,以及法律、行政法规规定应当支付给职工的补偿金;②破产人欠缴的除前项规定以外的社会保险费用和破产人所欠税款;③普通破产债权。

阅读理解

Wang Ling, a middle school girl, felt angry with her parents after getting a boy’s phone call. “A classmate called me to discuss homework. We talked for just a few minutes before my parents got mad,” said the girl. “They asked whether I liked the boy. I’m sad Ididn’t, but they wouldn’t believe me.”

Wang’s trouble is not strange at all because puppy love becomes a big headache for both parents and schools. They worry that puppy love will be bad for their study. Her school makes it a rule not to allow any talk or any physical contact between one boy and one girl alone.

Many students say they understand why parents and teachers are so nervous about puppy love. But some think they are going too far. “We have our own thoughts and we know what to do with it.” said Wang Ling.

Another girl, Jiang Ting, liked making friends with boys. “Boys and girls can learn from each other,” she said. “My mother asks me to study hard. However, she never stops me from making friends with boys.” Once Jiang Ting told her mother she might fall in love with a boy. Her mother let Jiang make her own decision. Soon Jiang found that she didn’t like him any more because the boy was not as good as what she had thought before. And she did worse and worse in her subjects because she spent much on it. At last she understood the worry from school and most parents about puppy love.

小题1:What’s the right meaning of the underlined word “physical contact” in the second paragraph?

A.物理联系

B.相互接触

C.身体接触

D.独自相处小题2:What can we learn from the article?

A.Wang Ling told her mother she might fall in love with a boy.

B.Jiang’s mother doesn’t care about her at all.

C.Puppy love will be bad for student’s study.

D.Puppy love becomes a problem for all students.小题3:From the last paragraph, we know ____________.

A.Jiang doesn’t like making friends with students.

B.Jiang can’t make a decision for herself

C.Jiang worked hard and she did not bad in her subjects.

D.Jiang understood her parents’worry at last

多项选择题