（）年上海羽毛球协会成立，这是现代羽毛球运动传入中国后最早的羽毛球运动组织A、194

甲公司发生暂时财务困难，短期内无法偿还所欠乙公司货款100万元。双方协商，甲公司以短期投资抵偿乙公司全部货款，同时向乙公司收取3万元补价。乙公司已为该项应收债权计提10万元坏账准备。假定不考虑相关税费，乙公司收到该项短期投资的入账价值为 ( )万元。

A．87

B．93

C．97

D．103

The damming of river systems in the northwestern United States has had damaging effects on salmon(鲑鱼). In the spring young salmon, called smolts, drift into rivers from smaller streams. They swim with the current downstream heading for the Pacific Ocean. Before the large-scale constructions of dams(水坝), the young salmon used the strong flow from melting snows to get to the sea in between six and twenty days. It is necessary to do this because during these days the smolts’ bodies undergo the physiological changes for adaptation to salt water.

Unfortunately, the current has become very slow due to the construction of numerous dams. Companies operating the dams also intentionally slow the current. They store the water from the melting snow until the winter, when more electric power is needed. The net result is that many of the young fish do not survive the now sixty-day trip to the sea. Consequently, there are fewer adult salmon to migrate(回游) back up the rivers for breeding. When the time comes for the salmon to return, they again face the problem of dams. As fewer adult salmon are able to get back to their cool upstream water, they fail to produce a sufficiently new generation of salmon.  This cycle could eventually lead to the extinction of the fish.

Attempts are being made to transport the young salmon down river by boats. However, many scientists think that this artificial method of getting the fish to the sea kills more than it saves. Another suggestion, recently proposed by environmentalists, is to increase the rate of water flow. This would be a partial（部分的） solution to the declining salmon numbers. One method of doing this would call for releasing water from upstream dam. This would speed up the downstream movement of the smolts.

Another method would be to reduce the water level in the dams for a period in the spring when the smolts are migrating downstream. This would also increase the flow rate temporarily without requiring large amounts of water and, thus, enable the young salmon to move downstream faster. Unfortunately, both of these proposals have met with criticism from the power companies, which strongly suggests the uncertain fate of the salmon in the region.

76. What’s the main topic of the passage?

A. The failure of adult salmon to reproduce.

B. The importance of smolts returning upstream.

C. The need for smolts to reach salt water quickly.

D. The harm caused to salmon by river damming.

77. The passage discusses all of the following methods of dealing with salmon issue EXCEPT _____.

A. carrying the fish in boats

B. allowing water to be released from upstream dams

C. dropping water levels in dams

D. breeding salmon

78. In paragraph 3, what does the author mean by the statement that many scientists think that this artificial method of getting the fish to the sea kills more than it saves?

A. Saving fish is artificial.

B. More fish die when transported than would die otherwise

C. Artificial methods of transportation give salmon the chance to get adapted to salt water.

D. The sea kills more fish than are saved by transportation.

79. Which of the following statements would the author most probably agree with?

A. The salmon problem is likely to continue.

B. A solution to the salmon problem will be found in the near future.

C. Salmon will be extinct very quickly. 

D. The government should step in and provide a way out.

2013年10月15日，人民法院根据债权人申请受理了A公司破产清算案，并指定了管理人。在该破产案件中，存在以下情况：

（1）根据A公司章程的规定，股东分两期缴纳出资，其中，第一期出资于2011年2月1日公司设立时缴纳，第二期出资于2014年2月28日前缴纳。B公司和C公司均为A公司创始股东，其中B公司按时缴纳了第一期出资，C公司尚未缴纳任何出资。管理人要求B公司和C公司补缴其各自认缴的出资，被两公司拒绝，两公司提出，公司章程规定的第二期出资的缴纳期限尚未到期，因此目前无需缴纳，C公司还主张，虽然其未按公司章程规定的期限缴纳第一期出资，但由于其未履行出资缴纳义务的行为已经超过2年的诉讼时效，故可不再缴纳。

（2）2013年1月起，A公司出现破产原因，但公司董事、监事和高级管理人员仍然领取了绩效奖金。2013年4月起，A公司普遍拖欠职工工资，但公司董事、监事和高级管理人员仍然领取工资。

（3）2013年9月，A公司向D公司订购一台设备，根据双方合同的约定，A公司向D公司支付了30％的货款，D公司将该设备向A公司发运。获悉人民法院受理A公司破产案件后，D公司立即向A公司主张取回在运途中的设备，并通知承运人中止运输、返回货物。但因承运人原因，未能取回设备。2013年10月17日，管理人收到设备。

要求：

根据上述内容，分别回答下列问题。

管理人收到设备后，D公司还能否向管理人主张出卖人取回权？并说明理由。

境外企业在中国境内承包建筑、安装、装配、勘探工程和提供劳务的，应当自项目合同或协议签订之日起20日内，向项目所在地税务机关申报办理税务登记，税务机关核发临时税务登记证及副本。( )

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