问题
选择题
— Beg your pardon, but I didn't follow you.
— Oh, I ______ myself. [ ]
A. would talk to
B. talked to
C. had talked to
D. was talking to
答案
答案：D
搜题请搜索小程序“爱下问搜题”
— Beg your pardon, but I didn't follow you.
— Oh, I ______ myself. [ ]
A. would talk to
B. talked to
C. had talked to
D. was talking to
答案：D
ABC会计师事务所的分支机构D分所对甲公司设立登记时的出资情况进行了审验并出具了验资报告。甲公司系由乙公司、丙公司共同出资设立。丁公司在甲公司设立后与其进行交易，并蒙受巨额损失，为此丁公司向法院提交起诉请求。
假设法院认定乙、丙公司均未足额出资(且事后未补足)，且因ABC会计师事务所出具不实报告而导致丁公司蒙受损失600万元，乙、丙公司不实出资50万元，甲公司可被强制执行的财产为400万元，出资人乙、丙公司可供赔偿的财产合计为100万元。
假设该案情满足注册会计师侵权责任的法律构成要件。
| 如果丁公司仅仅起诉ABC会计师事务所的分支机构D分所，该案中谁必须作为共同被告参加诉讼谁可以作为共同被告参加诉讼谁可以作为第三人参加诉讼 |