问题 多项选择题

当企业以分立或者合并的方式改组,成立了对上市公司控股的公司的时候,无形资产产权的处置方式有( )。

A.直接作为投资折股,产权归上市公司

B.产权归上市公司,但允许控股公司或者其他关联公司有偿或无偿使用该无形资产

C.无形资产产权由上市公司的控股公司掌握,上市公司可有偿或无偿使用

D.由上市公司出资取得无形资产的产权

答案

参考答案:A,B,D

解析: 当企业以分立或合并的方式改组,成立了对上市公司控股的公司时,无形资产的处置方式有:①直接投资入股,产权归上市公司,控股公司不再使用该无形资产;②产权归上市公司,但允许控股公司或其他关联公司有偿或无偿使用该无形资产;③无形资产产权由上市公司的控股公司掌握,控股公司与上市公司签订关于购买无形资产使用的许可协议,由上市公司有偿使用;④由上市公司出资取得无形资产的产权。故选ABD。

阅读理解

Although many Chinese students say that their knowledge of English grammar is good, most would admit that their spoken English is poor. Whenever I speak to a Chinese student they always say, “My spoken English is poor.” However, their spoken English does not have to remain “poor”! I would like to suggest that there may be some reasons for their problems with spoken English.

First, they fail to find suitable words to express themselves due to a limited vocabulary. Obviously the better answer is to expand their vocabulary. However, you can speak with a limited vocabulary, if your attitude is positive. Others will follow you as long as you use the words that you know.

Second, they are afraid of making mistakes. Sometimes they make mistakes when they are speaking because they are shy and nervous. Yet students should remember that their goal should be FLUENCY NOT ACCURACY(准确性). Your aim in writing is to be accurate following the rules for grammar and using the right words and spelling them correctly. However, in speaking your aim is fluency. You want to get your message across, to talk to someone in English, as quickly and as well as you can, even though sometimes you may use a wrong word or tense, but it doesn’t matter because the person you are speaking to will understand you and make allowances for any mistakes he hears.

The third reason is that not enough attention is paid to listening. You have one mouth but two ears! All that hearing was necessary for you to start speaking.

Fourth, most Chinese students are reactive rather than proactive language learners. Instead of actively seeking out opportunities to improve their spoken English, they passively wait for speaking opportunities to come to them and wonder why their English always remains poor. If you have this proactive outlook, then you will see English opportunities wherever you go.

If you do not use your English beyond the classroom, you will forget what English you know. Remember: USE IT OR LOSE IT! You can learn how to speak English better by speaking English more.

小题1:What is most probably the writer’s purpose in writing the passage?

A.To improve your reading.

B.To improve your listening.

C.To improve your spoken English.

D.To improve your vocabulary.小题2:It can be inferred from the third paragraph that______.

A.don’t be fluency , Just be accuracy

B.don’t be nervous ,don’t be shy . Just write!

C.don’t be afraid of making mistakes . Just speak!

D.don’t be shy ,don’t be fluency. Just listen and write!小题3:The last paragraph is possibly close to the meaning of “_____”.

A.more hurry, less speed

B.better late than never

C.silence is gold

D.practice makes perfect小题4:The text is most probably taken from a ______.

A.teacher’s diary

B.report on study

C.sports newspaper

D.movie magazine

多项选择题