三、綜合題
1
[答案] (1)公司成立時擬定的注冊資本數額符合法律規定。根據《公司法》規定，有限責任公司的注冊資本最低限額為3萬元。
(2)股東的出資方式符合法律規定。根據《公司法》規定，股東可以用貨幣出資、也可以用實物、知識產權、土地使用權等出資。但股東的貨幣出資額不符合法律規定。根據《公司法》規定，全體股東的貨幣出資金額不得低于有限責任公司注冊資本的30%，而本題中，股東的貨幣出資占注冊資本的20%，不符合規定。
(3)公司董事會通過增設市場開發部的決議符合法律規定，但聘任B為市場開發部經理是不符合規定的。根據規定，決定公司內部機構設置，屬于董事會的職權;但聘任市場開發部經理則是公司(總)經理的職權。
(4)董事會聘任監事D為財務負責人不符合法律規定。根據《公司法》的規定，董事會應根據經理的提名，聘任和解聘財務負責人，但董事、高級管理人員不得兼任本公司的監事，高級管理人員包括財務負責人，因此，董事會聘任監事D為財務負責人不符合法律規定。
(5)王某在B公司的任職行為不符合法律規定。根據《公司法》的規定，董事、監事、高級管理人員不得未經股東會或者股東大會同意，利用職務便利為自己或者他人謀取屬于公司的商業機會，自營或者為他人經營與所任職公司同類的業務;本題王某是A公司的董事，又是B公司的常務副總經理，而A公司與B公司所經營的業務屬于同類營業，且其行為損害了A公司的利益。所以，王某在B公司的任職行為不符合法律規定。
(6)①A公司要求王某將其B公司所得收入歸A公司所有符合法律規定。根據《公司法》的規定，董事、監事、高級管理人員未經股東會或者股東大會同意，利用職務便利為自己或者他人謀取屬于公司的商業機會，自營或者為他人經營與所任職公司同類的業務，其所得收入應當歸公司所有。②A公司董事會撤銷王某董事職務、增補張某為A公司董事的決議不符合法律規定。根據《公司法》的規定，選舉和更換董事屬于有限責任公司股東會的職權，公司董事會無權選舉和更換董事。
(7)①甲企業應當補足出資。根據規定，有限責任公司成立后，發現作為設立公司出資的非貨幣財產的實際價額顯著低于公司章程所定價額的，應當由交付該出資的股東補足其差額。②乙和丙應該對甲出資不實的行為承擔責任。根據《公司法》規定，公司設立時的其他股東承擔連帶責任。③股東會免除甲企業補足出資義務的決議是不符合規定的。根據《公司法》規定，發起人股東對資本充實責任是法定責任，不得以發起人協議的約定、公司章程規定或股東會決議免除。
(1)The Paid in capital of the Company A meets the requirement of related law. According to the Company Law, the minimum Paid in capital of limited liability company is RMB 30,000
(2)The shareholders’ way of contribution meet the requirements of related law. According to the Company Law, shareholders can make their capital contributions in the following ways: monetary contribution, in-kind contribution, intellectual right contribution, land use right contribution. However, the shareholders’ monetary contribution amount does not meet the related law. According to the Company Law, the total monetary contribution of all shareholders should exceed 30 percent of total Paid in capital of the limited responsibility company. In this case, the total monetary contribution of all share holders only accounts for 20 percent of the total Paid in capital, so this does not meet the requirements stipulated in the Company Law
(3)It meet the requirement of related law for the Board of Directors to set up new marketing department, but it does not meet the requirement of related law for the Board of Directors to nominate B as the manager of marketing department. As stipulated, the Board of Director has the authority to set up internal departments, but the general manager has the authority to nominate the manager of marketing department
(4)It does not meet the requirement for the Board of Directors to nominate supervisor D as financial administrator of the company, because according to the Company Law, although Board of Directors has the authority to nominate or fire financial administrator based on the general manager’s recommendation, directors and senior executives including financial administrator cannot serve concurrently as a supervisor
(5)It does not meet the requirement for Mr. Wang to serve as vice general manager of Company
B.According to the Company Law, without the general meeting of shareholders’ approval, directors, supervisors and other senior executives cannot take advantage of their position to seek commercial opportunities which belong to the company for their own or for others’ interest, and cannot operate similar business with the company for their own or for others. In this case, Mr. Wang is director of Company A and also vice general manager of Company B, Company A and Company B operate similar business, and also Mr. Wang’s behavior impairs the interest of Company A, so it is not appropriate for Mr. Wang to serve as vice general manager of Company
B
(6)①It meet the requirement for Company A to ask Mr. Wang to give his gain from Company B to Company A, because according to the Company Law, without the general meeting of shareholders’ approval, if directors, supervisors and other senior executives take advantage of their position to seek commercial opportunities which belong to the company for their own or for others’ interest, or operate similar business with the company for their own or for others, all gain s are belong to the company. ②It does not meet the requirement for Board of Directors of Company A to fire Mr. Wang as director of Company A, and to nominate Mr. Zhang as director of Company A, because according to the Company Law, the general meeting of shareholders has the authority to nominate and change directors, and Board of Directors does not have the authority
(7)①Company Jia should further complete its contribution. According to related regulations, after establishment of limited liability company, if the actual value of the non-monetary contribution is obviously lower than the value specified in the articles of the company, the related shareholder should further contribute to eliminate the difference. ②Company Yi and Company Bing should undertake the responsibility of Company Jia’s untrue contribution. According to the Company Law, the other establishment shareholders of limited liability company should undertake joint and several liability. ③It does not meet the requirement for the Board of Directors to exempt Company Jia’s responsibility to further contribute, because according to the Company Law, it is legal responsibility for the sponsor shareholder to adequately contribute the Paid in capital, which cannot be exempted by any agreement, article or board resolution
2
[答案] (1)拒付理由成立。根據支付結算法律制度規定，采用托收承付結算方式時，必須事先簽有買賣合同并在合同中明確規定采用該種結算方式，否則付款人有權拒絕。
(2)乙對到期票據拒付的理由不能成立。因為票據債務人不得以自己與持票人的前手之間的抗辯事由對抗持票人。
(3)丁、丙拒絕承擔責任的理由不成立。
①丁的理由不成立。根據《票據法》規定，持票人向其前手行使追索權的金額包括票據金額、票據利息和發出追索通知所需的費用，故追索金額82萬元合法。
②丙的理由不成立。背書時間和付款日期均為相對應記載事項，記載與否，不影響票據形式的合法性和有效性。
(4)丙對票據實施的行為屬于偽造、變造票據的欺詐行為：①假冒甲的名義背書并盜蓋甲公司公章屬于偽造票據的行為;②涂改票據金額的行為屬于變造行為。
(5)甲應承擔連帶責任。匯票結算方式下，前手是否接到追索通知，不影響后手追索權的行使，甲向戊付款后，可就其后手延期通知給其造成的損失要求后手承擔賠償責任。
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