关于破产财产的变价，下列说法不正确的是。（）

A.变价方案由管理人拟定

B.债权人会议通过变价方案的决议，须经出席会议的有表决权的债权人过半数通过，且其所代表的债权额占无担保债权总额的2/3以上

C.债权人会议未通过的，人民法院可以裁定通过变价方案

D.破产企业变价出售时，可以将无形财产和其他财产单独变价出售

When anyone opens a current account at a bank, he is lending the bank money. He may (1) the repayment of the money at any time, either (2) cash or by drawing a check in favor of another person. (3) , the banker customer relationship is that of debtor and creditor who is (4) depending on whether the customer’s account is (5) credit or is overdrawn. But, in (6) to that basically simple concept," the bank and its customer (7) a large number of obligations to one another. Many of these obligations can give (8) to problems and complications but a bank customer, unlike, say, a buyer of goods, cannot complain that the law is (9) against him.

The bank must (10) its customer’s instructions, and not those of anyone else. (11) , for example, a customer opens an account, he instructs the bank to debit his account only in (12) of checks drawn by himself. He gives the bank (13) of his signature, and there is a very firm rule that the bank has no right or (14) to pay out a customer’s money (15) a check on which its customer’s signature has been (16) . It makes no difference that the forgery may have been a very (17) one, the bank must recognize its customer’s signature. For this reason there is no (18) to the customer in the practice, (19) by banks, of printing the customer’s name on his checks. If this (20) forgery, it is the bank that will lose, not the customer.

2（）

A.for

B.through

C.as

D.in