中国甲公司与美国乙公司拟在中国境内共同投资设立一家中外合资经营企业，在其拟订的中外合资经营企业合同中，下列选项的出资方式，符合《中外合资经营企业法》的有()。
A.甲公司以已设定抵押的厂房作为出资
B.甲公司以一项技术难度较大的劳务作为出资
C.乙公司以合营企业名义租赁的机器设备作为出资
D.乙公司以其境外的母公司为担保人向美国某银行取得的贷款作为出资
参考答案：D
解析：本题考核中外合资经营企业的出资方式。合营企业任何一方不得用以合营企业名义取得的贷款、租赁的设备或者其他财产以及合营者以外的他人财产作为自己的出资，也不得以合营企业的财产和权益或合营他方的财产和权益为其出资担保。另外，劳务是合伙企业独有的出资方式。本题D选项是以母公司作为担保人以境外的借款进行出资，这是符合规定的。
The day before Father’s Day, Mrs. Berry asked her students to __36 ___ a card for their fathers. She passed out paper and pieces of cloth. Elizabeth looked for a while at the blue cloth and began to cut it. Then she folded (折)her paper in half and began writing. When Elizabeth finally looked at the message the teacher gave on the paper, she noticed something else. She felt her 37 grow hot — she hadn’t heard that anyone who didn’t have a father could make one for a grandfather or an uncle. As her teacher walked to her, Elizabeth tried 38 her card with her arm, but Mrs Berry gently 39 it so that she could read it. Elizabeth sat 40 , waiting for her to say something, but she saw a 41 roll down Mrs Berry’s face. She had never made Mrs Berry so upset. When school was over, Elizabeth 42 until all the other kids left so that she could 43 . “I’m sorry for not listening. I’ll make another card 44 you want. I’ll do it 45 and bring it tomorrow.” “ 46 are you talking about?” asked Mrs Berry. “My Father’s Day card. I know you’re upset because I didn’t do it 47 .” “Elizabeth, that was the 48 card in the whole class. It was so 49 that it made me cry.” Elizabeth was so 50 that she ran out of the classroom. When her mom came home from work that night, Elizabeth 51 to give her the card early. On the front of the card was a 52 of Elizabeth’s mom, with a blue piece of cloth cut like her hair. Inside the card she had written: Dear Mom, I know you work really hard to be both a mommy and a(n) 53 . I want to thank you and 54 you a happy Father’s Day! Love, Elizabeth When her mom read the card she started 55 , just like Mrs Berry did.
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