第1题: [单项选择]某日晚，甲拾得熟人乙的自行车，就给乙打电话告诉了他。因天已经很晚，甲想将车放在小区的车棚里，但车棚已锁，甲只得将自行车推到自己住的单元楼下。第二天一早，乙来取自行车，发现车被盗，乙要求甲赔偿。下列说法中正确的是哪项( ) A. 由乙自己承担损失 B. 由甲赔偿 C. 由甲承担主要责任，乙承担次要责任 D. 由乙承担主要责任，甲承担次要责任 参考答案:A 答案解析:[考点] 无因管理的成立要件；损害赔偿责任
[详解] 首先明确甲的行为性质，甲的行为属于无因管理。其次在无因管理之债中，管理人只就因故意或者重大过失造成本人损失承担损害赔偿责任。在本题中，甲的行为并
(b) the rules which apply to public limited companies; (3 marks) 参考答案:
As has been stated, the foregoing realised profits test applies to both private and public companies, but public companies face an additional test in relation to distributions, in that s.BFD requires that any distribution must not reduce the value of the company’s net assets below the aggregate of its total called up share capital plus any undistributable reserves. The effect of this rule is that public companies have to account for changes in the value of their fixed (non-current) assets, and are required to apply an essentially balance sheet approach to the determination of profits.
