罚款主要适用于初犯、偶犯，且情节轻微，后果较轻的违反治安管理行为。 ( )

When he looked up，he suddenly found himself ______by a group of teenagers，____looked at him anxiously.

A．to be surrounded；which

B．surrounded；who

C．be surrounded；who

D．having been surrounded；which

—It must be John who is in the office.

—I'm sure it _____ be John. I saw him off at the railway station just twenty minutes ago. [ ]

A. won't

B. mustn't

C. can't

D. needn't

下列关于债务重组将债务转为资本的说法中，不正确的是( )。

A．债务人应当将债权人放弃债权而享有股份面值的总额确认为股本或实收资本，股份公允价值的总额与股本之间的差额确认为债务重组利得
B．债务人应当将债权人放弃债权而享有的股份面值的总额确认为股本或实收资本，股份公允价值和股本之间的差额确认为资本公积
C．重组债务的账面价值与股份的公允价值总额之间的差额计入当期损益
D．债务转为资本，与发行股票直接相关的手续费应冲减资本公积

普通许可协议

金融工具的风险来源之一是（）。

A．信用风险 

B．逆选择风险 

C．操作风险 

D．经营风险