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问题 多项选择题

根据以下案例，回答以下各题：
李某，男，是一家私企老板。1996年，李某与谢某再婚。1999年，妻子谢某丧失劳动能力。儿子(与前妻所生)李甲、李乙和李丙均参加工作，生活独立，经济分开。2000年10月，李某向银行贷款10万元：2001年8月，李某因病住院，确诊为癌症。在李某住院期间经营照常进行，但未缴纳税款。2001年11月，李某去世，共欠税款3万元整。李某生前立有遗嘱，遗嘱中只是说明要将遗产2万元给负责照看妻子的侄女李男。李甲、李乙、李丙在办完父亲的丧事后，将父亲的遗产折价出售获12万元人民币。分给李男遗产2万元，其余部分与谢某各继承2.5万元。银行与税务机关向法院起诉。要求偿还欠款和税款。

本案例涉及遗产中的债务问题，遗产债务包括( )。

A．(A) 被继承人依照我国税收法规的规定应当缴纳的税款

B．(B) 被继承人因合同之债而欠下的债务

C．(C) 被继承人因侵权行为而承担的损害赔偿的债务

D．(D) 被继承人因不当得利而承担的返还不当得利的债务

E．(E) 被继承人因无因管理而承担的补偿管理人必要费用的债务

答案

参考答案：A,B,C,D,E

单项选择题

下列关于盈亏平衡点的说法，错误的是( )。

A．当销售收入在盈亏平衡点以下时，企业要承受损失
B．当销售收入在盈亏平衡点以上时，企业创造利润
C．盈亏平衡点越低，企业的经营风险越低
D．盈亏平衡点越高，企业的经营风险越低
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单项选择题

It’s no surprise that Jennifer Senior’s insightful, provocative magazine cover story, “I love My Children, I Hate My Life,” is arousing much chatter–nothing gets people talking like the suggestion that child rearing is anything less than a completely fulfilling, life-enriching experience. Rather than concluding that children make parents either happy or miserable, Senior suggests we need to redefine happiness: instead of thinking of it as something that can be measured by moment-to-moment joy, we should consider being happy as a past-tense condition. Even though the day-to-day experience of raising kids can be soul-crushingly hard, Senior writes that “the very things that in the moment dampen our moods can later be sources of intense gratification and delight.”
The magazine cover showing an attractive mother holding a cute baby is hardly the only Madonna-and-child image on newsstands this week. There are also stories about newly adoptive–and newly single–mom Sandra Bullock, as well as the usual “Jennifer Aniston is pregnant” news. Practically every week features at least one celebrity mom, or mom-to-be, smiling on the newsstands.
In a society that so persistently celebrates procreation, is it any wonder that admitting you regret having children is equivalent to admitting you support kitten-killing It doesn’t seem quite fair, then, to compare the regrets of parents to the regrets of the children. Unhappy parents rarely are provoked to wonder if they shouldn’t have had kids, but unhappy childless folks are bothered with the message that children are the single most important thing in the world: obviously their misery must be a direct result of the gaping baby-size holes in their lives.
Of course, the image of parenthood that celebrity magazines like Us Weekly and People present is hugely unrealistic, especially when the parents are single mothers like Bullock. According to several studies concluding that parents are less happy than childless couples, single parents are the least happy of all. No shock there, considering how much work it is to raise a kid without a partner to lean on; yet to hear Sandra and Britney tell it, raising a kid on their “own” (read: with round-the-clock help) is a piece of cake.
It’s hard to imagine that many people are dumb enough to want children just because Reese and Angelina make it look so glamorous: most adults understand that a baby is not a haircut. But it’s interesting to wonder if the images we see every week of stress-free, happiness-enhancing parenthood aren’t in some small, subconscious way contributing to our own dissatisfactions with the actual experience, in the same way that a small part of us hoped getting “ the Rachel” might make us look just a little bit like Jennifer Aniston.

According to Paragraph 4, the message conveyed by celebrity magazines is

A．soothing.
B．ambiguous.
C．compensatory.
D．misleading.
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