问题 单项选择题

下列关于股票和公司债券法律特征的表述中,不正确的是( )。

A.股票和公司债券都属于有价证券

B.公司债券持有人在公司破产时,优先于股票持有人得到清偿

C.发行股票和发行公司债券有不同法律要求

D.公司债券持有人和股票持有人均与公司之间形成债权债务关系

答案

参考答案:D

解析: 股票和公司债券都属于有价证券,但它们有不同的法律特征:一是代表的关系不同,债券表示的是债权债务关系;股票表示的是股权关系;二是债券的本金可到期退还,股金不能;三是股票的风险更大;四是债券的持有人在公司解散或破产的情况下,优于公司股东得到债务清偿。

阅读理解

Smiling

  People smile at times. ____71______.Depending on different cultures, smiling can express joy and amusement, but it can also indicate embarrassment. The following examples show this point of view:

_____72_____.Every one smiles at each other, this nonverbal communication shows being friendly in the United States. However,in China, smiling is not only an expression of happiness, but also a way to avoid being embarrassed. ____73____. Smiling is a kind of good will but not sneer(嘲笑). For example: When a child falls off from a bike, the adults in China may smile, which is a kind of gentle encouragement and may not be a kind of impolite laugh.

When a person from the United States might blush(脸红)with embarrassment or become offensive, a Chinese might blush with smile. To avoid serious misunderstanding, people who engage in intercultural communication should be able to understand the meaning of smiling appropriately.____74______ Also; different cultures have different meanings about laugh. For example, Americans can enjoy a very heartfelt belly (腹部) laugh that comes from the deepest emotions. _____75_______.

A.Related to the smile is the laugh.

B.Chinese people like smiling when they are embarrassed in order to avoid embarrassment.

C.Nonverbal communication is important because it is culture-related. It is based on different beliefs, religions, values and customs in different cultures.

D.However, most Chinese seldom laugh that way because they are thought to be silly except among close friends.E. In an attempt to be open and friendly, people in the United States smile a lot.

F. Feelings of friendship exist everywhere but their expression varies.

G. However, the meaning of a smile in different cultures may be different.

单项选择题