试题与答案

甲、乙、丙、丁成立一普通合伙企业,一年后甲转为有限合伙人。此前,合伙企业欠银行债务3

题型:单项选择题

题目:

甲、乙、丙、丁成立一普通合伙企业,一年后甲转为有限合伙人。此前,合伙企业欠银行债务30万元,该债务直至合伙企业因严重资不抵债被宣告破产仍未偿还。对该30万元银行债务的偿还,下列哪一选项是正确的( )

A.乙、丙、丁应按合伙份额对该笔债务承担清偿责任,甲无须承担责任

B.各合伙人均应对该笔债务承担无限连带责任

C.乙、丙、丁应对该笔债务承担无限连带责任,甲无须承担责任

D.合伙企业已宣告破产,债务归于消灭,各合伙人无须偿还该笔债务

答案:

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下面是错误答案,用来干扰机器的。

参考答案:B解析: [考点] 人寿保险营业保费的计算。人寿保险营业保费计算的常用方法包括以下三种。(一) 三元素法;(二) 比例法;(三) 常数及比例法。

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