普通合伙企业的合伙人包括有限责任公司甲、乙，自然人丙、丁，根据合伙企业法律制度的规定，下列情况中，属于当然退伙事由的有( )。
A．甲被债权人申请破产
B．乙被吊销营业执照
C．丙被依法宣告失踪
D．丁因斗殴被公安机关拘留
参考答案：B
解析：【解析】(1)选项AB：作为合伙人的法人或者其他组织依法被吊销营业执照、责令关闭、撤销，或者被宣告破产，当然退伙，本题中，甲只是被申请破产，是否被宣告破产不确定，不能选;(2)选项CD：作为合伙人的自然人死亡或者被依法宣告死亡(而非失踪、被拘留)。
| 阅读下面的材料，掌握其大意，然后从短文后各题所给的A、B、C、D四个选项中，选择 最佳选项。 | ||||
| Thank you for all your hard work last weekend raising (筹款) money for Sunny House Old People's Home. We all __1__ a great time and it was nice to see a lot of new volunteers! Here is what we __2__ last weekend. On Saturday, some volunteers went to Sunny House Old People's Home. Fiona and Tom __3__ some of the old people. David, John and Alice made tea for __4__. Sam played the piano and Sally washed the ladies' hair. In the evening, we put on a charity __5__ for the old people. It made them very __6__. Grace played the violin and Nick sang songs. Some of the old people sang along with them. On Sunday, we held a fair in the school playground. In the morning, we __7__ food, drinks, and some other things for the fair. Nancy and Ann helped one another to buy fruit for their stall. Leo and Pip helped one another to __8__ old books, magazines and comics for their stall. Amy and Tom helped each other decorate (装饰) their stall. In the afternoon, Nancy sold fruit salad and Ann sold fruit juice. Leo and Pip sold old books, magazines and comics. Jo handed out flags. He gave the flags to people __9__ put their donations into his basket. Many students and their families came to the fair and __10__ money. We have raised a lot of money for Sunny House Old People's Home. Thank you! | ||||
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