下列关于质权设立时间的表述中，不符合担保法律制度规定的是()。
A.以汇票出质的，质权自权利凭证交付质权人时设立
B.以基金份额出质的，质权自证券登记结算机构办理出质登记时设立
C.以专利权中的财产权出质的，质权自专利证书交付时设立
D.以应收账款出质的，质权自信贷征信机构办理出质登记时设立
参考答案：C
解析：本题考核质押合同的生效时间。以注册商标专用权、专利权、著作权等知识产权中的财产权出质的，质权自有关主管部门办理出质登记时设立。
A Wonderful Christmas Gift  Ann and her mother had lived in a small cottage as long as Ann could ． Christmas was so close．Ann wished she could get a new with lace as a wonderful Christmas gift．But Ann did not want to ask her Mom for a new dress．She knew how hard her mom worked to both ends meet．Maybe she could make a —maybe Santa Claus would come… It was not just gift that Ann．It was her mother．Nowadays she was working overtime and looked and worn out． The days passed and soon it was Christmas Eve．Ann went to bed with a heart．She knew that there would be gifts for her． Ring…．Ring…Ann jumped，hearing alarm． She suddenly remembered it’s Christmas day．Without much hope she looked there were any gifts for her．Wonder of wonders! There lay a beautiful packet with a red ribbon． Ann opened the package．It was a pretty frock with attractive lace．The material was soft and silky the hard material of the dresses she usually wore． She checked the gift carefully to who gave her the frock．Suddenly a small piece of paper fell out．Ann started to read the note． “Dear Ann， This frock is gifted to you for being a good girl．Hope you continue to do good things and help your mother． Yours， Santa Claus” Ann felt that there was something about this note．She the note carefully. Then it struck her．She realized this is her mother's．Her mother had worked overtime to money to buy this expensive sift．Ann was happy beyond ．She knew that she is the girl to have such a wonderful mother as a wonderful Christmas gift.
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