黄色在线观看视频-黄色在线免费看-黄色在线视频免费-黄色在线视频免费看-免费啪啪网-免费啪啪网站

首頁 考試吧論壇 Exam8視線 考試商城 網(wǎng)絡(luò)課程 模擬考試 考友錄 實(shí)用文檔 求職招聘 論文下載
2011中考 | 2011高考 | 2012考研 | 考研培訓(xùn) | 在職研 | 自學(xué)考試 | 成人高考 | 法律碩士 | MBA考試
MPA考試 | 中科院
四六級(jí) | 職稱英語 | 商務(wù)英語 | 公共英語 | 托福 | 雅思 | 專四專八 | 口譯筆譯 | 博思 | GRE GMAT
新概念英語 | 成人英語三級(jí) | 申碩英語 | 攻碩英語 | 職稱日語 | 日語學(xué)習(xí) | 法語 | 德語 | 韓語
計(jì)算機(jī)等級(jí)考試 | 軟件水平考試 | 職稱計(jì)算機(jī) | 微軟認(rèn)證 | 思科認(rèn)證 | Oracle認(rèn)證 | Linux認(rèn)證
華為認(rèn)證 | Java認(rèn)證
公務(wù)員 | 報(bào)關(guān)員 | 銀行從業(yè)資格 | 證券從業(yè)資格 | 期貨從業(yè)資格 | 司法考試 | 法律顧問 | 導(dǎo)游資格
報(bào)檢員 | 教師資格 | 社會(huì)工作者 | 外銷員 | 國際商務(wù)師 | 跟單員 | 單證員 | 物流師 | 價(jià)格鑒證師
人力資源 | 管理咨詢師考試 | 秘書資格 | 心理咨詢師考試 | 出版專業(yè)資格 | 廣告師職業(yè)水平
駕駛員 | 網(wǎng)絡(luò)編輯
衛(wèi)生資格 | 執(zhí)業(yè)醫(yī)師 | 執(zhí)業(yè)藥師 | 執(zhí)業(yè)護(hù)士
會(huì)計(jì)從業(yè)資格考試會(huì)計(jì)證) | 經(jīng)濟(jì)師 | 會(huì)計(jì)職稱 | 注冊(cè)會(huì)計(jì)師 | 審計(jì)師 | 注冊(cè)稅務(wù)師
注冊(cè)資產(chǎn)評(píng)估師 | 高級(jí)會(huì)計(jì)師 | ACCA | 統(tǒng)計(jì)師 | 精算師 | 理財(cái)規(guī)劃師 | 國際內(nèi)審師
一級(jí)建造師 | 二級(jí)建造師 | 造價(jià)工程師 | 造價(jià)員 | 咨詢工程師 | 監(jiān)理工程師 | 安全工程師
質(zhì)量工程師 | 物業(yè)管理師 | 招標(biāo)師 | 結(jié)構(gòu)工程師 | 建筑師 | 房地產(chǎn)估價(jià)師 | 土地估價(jià)師 | 巖土師
設(shè)備監(jiān)理師 | 房地產(chǎn)經(jīng)紀(jì)人 | 投資項(xiàng)目管理師 | 土地登記代理人 | 環(huán)境影響評(píng)價(jià)師 | 環(huán)保工程師
城市規(guī)劃師 | 公路監(jiān)理師 | 公路造價(jià)師 | 安全評(píng)價(jià)師 | 電氣工程師 | 注冊(cè)測(cè)繪師 | 注冊(cè)計(jì)量師
繽紛校園 | 實(shí)用文檔 | 英語學(xué)習(xí) | 作文大全 | 求職招聘 | 論文下載 | 訪談 | 游戲

2010注冊(cè)會(huì)計(jì)師《經(jīng)濟(jì)法》沖刺實(shí)驗(yàn)?zāi)M試題(4)

考試吧提供了“2010注冊(cè)會(huì)計(jì)師《經(jīng)濟(jì)法》沖刺實(shí)驗(yàn)?zāi)M試題”,幫助考生鍛煉解題思路,鞏固知識(shí)點(diǎn)。 更多信息請(qǐng)關(guān)注考試吧注冊(cè)會(huì)計(jì)師頻道(cpa.exam8.com)
第 10 頁:答案部分

  三、綜合題

  1.

  【正確答案】:(1)B公司以汽車抵押沒有辦理抵押登記,抵押權(quán)可以設(shè)立。根據(jù)規(guī)定,當(dāng)事人以交通運(yùn)輸工具設(shè)定抵押,抵押權(quán)自抵押合同生效時(shí)設(shè)立。(參見教材360頁)

  (2)B公司對(duì)G公司不承擔(dān)票據(jù)責(zé)任。根據(jù)規(guī)定,背書人在匯票上記載“不得轉(zhuǎn)讓”字樣,其后手再背書轉(zhuǎn)讓的,原背書人對(duì)后手的被背書人不承擔(dān)保證責(zé)任。(參見教材518頁)

  (3)A公司可以解除合同。根據(jù)規(guī)定,當(dāng)事人一方延遲履行主要債務(wù),經(jīng)催告后在合理期限內(nèi)仍未履行的,當(dāng)事人可以解除合同。當(dāng)事人一方主張解除合同的,應(yīng)當(dāng)通知對(duì)方,合同自通知到達(dá)對(duì)方時(shí)解除。本題中,B公司經(jīng)A公司催告后仍未交付設(shè)備,而且A公司及時(shí)通知了B公司,因此,符合解除合同的法定條件。(參見教材391頁)

  (4)B公司提出的免除違約責(zé)任的理由不正確。根據(jù)規(guī)定,當(dāng)事人一方違約是由于免責(zé)事由的出現(xiàn)造成的,則可以根據(jù)情況免除違約方的違約責(zé)任。免責(zé)事由包括:法定事由、免責(zé)條款、法律有特別規(guī)定。本題中,B公司不具備免責(zé)事由包括的情形。(參見教材396頁)

  (5)①C公司的第一個(gè)理由正確。根據(jù)規(guī)定,一般保證的保證人享有先訴抗辯權(quán),在主合同糾紛未經(jīng)審判或仲裁,并就債務(wù)人財(cái)產(chǎn)依法強(qiáng)制執(zhí)行用于清償債務(wù)前,對(duì)債權(quán)人可拒絕承擔(dān)保證責(zé)任。(參見教材383頁)②C公司的第二個(gè)理由不正確。根據(jù)規(guī)定,保證人與債權(quán)人未約定保證期間的,保證期間為主債務(wù)履行期屆滿之日起6個(gè)月。(參見教材385頁)

  (6)A公司表示不再繼續(xù)履行合同符合法律規(guī)定。根據(jù)規(guī)定,人民法院受理破產(chǎn)申請(qǐng)后,管理人對(duì)破產(chǎn)申請(qǐng)受理前成立而債務(wù)人和對(duì)方當(dāng)事人均未履行完畢的合同有權(quán)決定解除或者繼續(xù)履行,并通知對(duì)方當(dāng)事人。管理人決定繼續(xù)履行合同的,對(duì)方當(dāng)事人應(yīng)當(dāng)履行,但有權(quán)要求管理人提供擔(dān)保。管理人不提供擔(dān)保的,視為解除合同。(參見教材254頁)

  (7)A公司以預(yù)付款50萬元申報(bào)債權(quán)符合法律規(guī)定,但是以違約金25萬元申報(bào)債權(quán)不符合法律規(guī)定。根據(jù)規(guī)定,管理人或者債務(wù)人依照破產(chǎn)法規(guī)定解除雙方均未履行完畢的合同,對(duì)方當(dāng)事人以因合同解除所產(chǎn)生的損害賠償請(qǐng)求權(quán)申報(bào)債權(quán)。這時(shí)可申報(bào)的債權(quán)以實(shí)際損失為限,違約金不得作為破產(chǎn)債權(quán)申報(bào)。(參見教材270頁)

  (8)B公司轉(zhuǎn)讓設(shè)立抵押的兩輛汽車不符合法律規(guī)定。根據(jù)規(guī)定,抵押期間,抵押人未經(jīng)抵押權(quán)人同意,不得轉(zhuǎn)讓抵押財(cái)產(chǎn),但受讓人代為清償債務(wù)消滅抵押權(quán)的除外。(參見教材361頁)

  (9)A公司請(qǐng)求撤銷兩輛汽車的轉(zhuǎn)讓行為不符合法律規(guī)定。根據(jù)規(guī)定,人民法院受理破產(chǎn)申請(qǐng)前1年內(nèi),涉及債務(wù)人財(cái)產(chǎn)的下列行為,管理人有權(quán)請(qǐng)求人民法院予以撤銷:①無償轉(zhuǎn)讓財(cái)產(chǎn)的;②以明顯不合理的價(jià)格進(jìn)行交易的;③對(duì)沒有財(cái)產(chǎn)擔(dān)保的債務(wù)提供財(cái)產(chǎn)擔(dān)保的;④對(duì)未到期的債務(wù)提前清償?shù)?⑤放棄債權(quán)的。(參見教材262頁)

  (10)A公司要求追回兩輛汽車不符合法律規(guī)定。根據(jù)規(guī)定,當(dāng)事人以交通運(yùn)輸工具設(shè)定抵押,未經(jīng)登記,不得對(duì)抗善意第三人。(本題中,A公司只能申報(bào)普通債權(quán)。未登記的后果)(參見教材360頁)

  (11)D銀行拒絕支付票款不正確。根據(jù)規(guī)定,票據(jù)原因關(guān)系只存在于授受票據(jù)的直接當(dāng)事人之間,票據(jù)一經(jīng)轉(zhuǎn)讓,其原因關(guān)系對(duì)票據(jù)效力的影響力即被切斷。本題中,票據(jù)原因關(guān)系只存在于A公司與B公司之間,G公司的付款請(qǐng)求不得拒絕。(參見教材497頁)

  (1)The mortgage can be set up. According to the regulations, the party set up the mortgage using the means of transport, the mortgage can be set up since the contract is valid.

  (2)Company B needn't to undertake the liability for commercial paper to Company G. According to the law, if an endorser writes the words "Not Transferable" on a draft and the draft is transferred by the subsequent endorser, the original endorser shall not bear the liability of guarantee to the subsequent endorsee.

  (3)Company A can terminate the contract. According to the regulations, the parties may terminate a contract if the other party delayed performance of its main obligations, and failed to perform within a reasonable time after receiving demand for performance. Termination shall notify the other party. The contract is terminated when the notice reaches the other party. In this case, Company B didn't hand over the equipments after receiving demand for performance. Company A notified Company B in time, so it is legal to terminate a contract.

  (4) Company B from liability for breach of the reason is not correct. According to the regulation, the party is due to the breach of properly, it can appear from the non-breaching party according to the circumstances. Disclaimer: the legal reason including, disclaimer, specially stipulated by law. Ontology, company B does not have the situation properly including.

  (5) ①Company C’s first reason correctly. According to the regulations, enjoys the surety of a general suretyship, the first to plead defense in a contract dispute without trial or arbitration, and the debtor's property law enforcement for debts of creditors, can refuse to undertake suretyship liability.

 、赥he second reason for company C is incorrect. According to the regulation, the guarantor and the creditor have no agreement on the term of suretyship, the debt to the date of expiration of the period of 6 months.

  (6) Company A that no longer continues to perform the contract compliance with the law. According to the regulation, the people's court accepts the bankruptcy petition, the administrator before the acceptance of the bankruptcy petition was established by the debtor and the other parties to the contract to decide to terminate or to continue performing, and shall notify the other party. Manager decided to continue to perform the contract, and the other party shall be entitled to require the administrator, but provides a guaranty. Managers do not provide guaranty, as to terminate the contract.

  (7) Company A in advance of 500,000 Yuan for filing claims in compliance with the law, but the liquidated damages for filing claims not accord with 250,000 Yuan prescribed by law. According to the regulation, the administrator or the debtor terminates in accordance with the law of the parties to the contract, the other party to the termination of the contract for the claim for damages produced by the debtor. This is to declare creditor's rights to the actual loss as liquidated damages may not constitute bankruptcy claims.

  (8)Company B's alienating two mortgaged cars is illegal. According to the regulations, without the mortgagee’s consent, a mortgagor may not alienate the mortgaged property during the mortgage term, unless the transferee pays off the debts on behalf of the mortgagor so as to terminate the mortgage right.

  (9) Company A's request for revocation of the transfer of two vehicles do not meet legal requirements. According to regulations, the people's court accepts the bankruptcy within 1 year prior to the application, the following acts concerning the debtor's property, the manager has the right to request the court to be removed: ① free transfer of property; ② unreasonable prices of the transaction; ③ secured debt security with the absence of property ; ④ prepayment of outstanding debt ; ⑤ give up claims.

  (10) Company A required recovering two vehicles do not meet legal requirements. According to regulations, the movable criminal possession will be transferred to the assignee after the property if the transferee in good faith, you can legally acquire ownership of the property. Also according to the regulations, the parties to set up transport security without registration, no bona fide third party. (In the case, Company A can only declare ordinary creditors, unregistered consequences)

  (11) It is incorrect that Bank D refuses to pay for the check. According to regulations, the relationship of the notes reasons exists only between the parties giving and receiving bills directly, upon notes transfer, the reason relations influence the effectiveness of the instruments would be cut immediately. In this case, the reason relations only between Company A and B, Company G’s payment requests shall not be refused.

  【10085614】

  相關(guān)推薦:2010年注冊(cè)會(huì)計(jì)師各科專業(yè)階段考試樣題匯總
       考試吧策劃:2010年注冊(cè)會(huì)計(jì)師考試沖刺專題
       2010年注冊(cè)會(huì)計(jì)師考試模擬試題及練習(xí)題匯總
       2010注冊(cè)會(huì)計(jì)師命題規(guī)律總結(jié)及趨勢(shì)預(yù)測(cè)匯總
文章搜索
徐經(jīng)長老師
在線名師:徐經(jīng)長老師
  中國人民大學(xué)商學(xué)院教授,博士生導(dǎo)師,中國人民大學(xué)商學(xué)院MPAcc...[詳細(xì)]
版權(quán)聲明:如果注冊(cè)會(huì)計(jì)師考試網(wǎng)所轉(zhuǎn)載內(nèi)容不慎侵犯了您的權(quán)益,請(qǐng)與我們聯(lián)系800@exam8.com,我們將會(huì)及時(shí)處理。如轉(zhuǎn)載本注冊(cè)會(huì)計(jì)師考試網(wǎng)內(nèi)容,請(qǐng)注明出處。
主站蜘蛛池模板: 日韩三级免费 | 国产高清美女一级a毛片久久 | 国产视频第一页 | jizz精品| 欧美日本亚洲 | 国产成人成人一区二区 | 最近免费手机中文字幕3 | 中文字幕一区二区在线观看 | 日本免费不卡视频一区二区三区 | 日韩欧美一区二区不卡看片 | 波多野结衣在线观看视频 | 国产精品亚洲高清一区二区 | 天天综合五月天 | 诱人的护士5中文字幕 | 国产成人综合精品一区 | xxx日本免费 | 又粗又黄又猛又爽大片免费 | 欧美xxx在线| 精品一区二区三区影院在线午夜 | 91成人午夜精品福利院在线观看 | 在线a人片免费观看不卡 | a国产| 日韩欧美一区二区三区不卡视频 | 午夜成人影视 | 可以免费看的黄色网址 | 久久本道综合色狠狠五月 | 好吊色几万部永久免费视频 | 国产网曝手机视频在线观看 | 黄色网页在线免费观看 | 国产人成免费视频 | 欧美视频在线第一页 | 成人激情综合网 | 久久久国产一区二区三区 | 亚洲社区在线观看 | 国产精品第三页 | 黄色片一级片 | 婷婷人人爽人人爽人人片 | 免费观看日韩大尺码观看 | 中文字幕1区2区 | 欧美日韩亚洲国内综合网俺 | 免费黄色a|