三、案例分析題

　　1、

　　<1>、

　　【正確答案】 合伙企業初步擬定的合伙協議有不合法之處。①合伙企業出資合法。(0.5分)②由甲負責管理合伙企業的事務不合法。根據《合伙企業法》規定，有限合伙企業由普通合伙人執行合伙事務(1分)(2014年教材P133)。③合伙企業規定退伙人對退伙后一年內合伙企業的債務承擔連帶責任不合法(0.5分)。根據《合伙企業法》規定，有限合伙人退伙后，對基于其退伙前的原因發生的有限合伙企業債務，以其退伙時從有限合伙企業中取回的財產承擔責任(2014年教材P135)(1分)。普通合伙人退伙后，對基于其退伙前的原因發生的合伙企業債務，承擔無限連帶責任(2014年教材P130)(1分)。

　　<2>、

　　【正確答案】 第一家銀行拒絕合伙企業開立基本存款賬戶的理由不成立。(1分)根據支付結算法律制度規定，企業法人、非法人企業、民辦非企業組織均可申請依法開立基本存款賬戶。(1分)(2014年教材P311)

　　<3>、

　　【正確答案】 商業匯票的絕對記載事項為：表明“匯票”的字樣;無條件支付的委托;確定的金額;付款人名稱;收款人名稱;出票日期;出票人簽章。(2分)其提示付款期為自票據到期日起10天內向承兌人提示付款。(1分)(2014年教材P339)

　　<4>、

　　【正確答案】 A企業開具支票未填明“收款人名稱”而授權給合伙企業補記的做法符合規定。(0.5分)根據規定，支票的金額、收款人名稱，可以由出票人授權補記。(1分)(2014年教材P355)

　　<5>、

　　【正確答案】 合伙企業未補記前就交付該支票的行為符合規定。(0.5分)對于支票的收款人名稱，由于不屬于支票出票時的絕對必要記載事項，因此出票人既可以授權收取支票的相對人補記，也可以由相對人再授權他人補記。(1.5分)(2014年教材P355)

　　【提示】雖然我國票據法對票據權利轉讓主要承認的是“背書轉讓”方式，但就支票而言，我國票據法依然承認轉讓背書之外的這種票據權利轉讓方式，即直接交付方式。

　　2、

　　<1>、

　　【正確答案】 抵押擔保合法(0.5分)。根據規定，標的物的所有權自標的物交付時起轉移，但法律另有規定或者當事人另有約定的除外。所以，甲公司擁有該批貨物的所有權。且甲公司辦理了抵押物登記，該抵押有效。(2014年教材P39)(1分)

　　The mortgage guarantee of Jia is legal. According to the regulations, the title to the subject matter passes at the time of its delivery, except otherwise provided by law or agreed by the parties. Therefore, Company Jia has the ownership of these goods, and it has registered the mortgaged property, so this mortgage is valid.

　　<2>、

　　【正確答案】 不可以轉讓。根據規定，抵押期間，抵押人未經抵押權人同意，不得轉讓抵押財產，但受讓人代為清償債務消滅抵押權的除外。(2014年教材P56)(1分)

　　This transfer contract shall be invalid. According to the regulations, the ownership of the mortgaged property shall not be transferred without the consent of the mortgagee within the mortgage period, unless the assignee debts on behalf of a mortgagor. In this case, Company Jia does not notify the bank when signing the transfer contract, so this transfer contract is invalid.

　　<3>、

　　【正確答案】 ①第一個理由不成立(0.5分)。根據規定，當事人在保證合同中對保證方式沒有約定或約定不明確的，保證人應承擔連帶責任保證，故B公司應承擔連帶責任保證，不享有先訴抗辯權。(2014年教材P78)(1分)

　　②第二個理由不成立(0.5分)。根據規定，被擔保的債權既有物的擔保又有人的擔保的，債務人不履行到期債務，債權人應當按照約定實現債權;沒有約定或者約定不明確，債務人自己提供物的擔保的，債權人應當先就該物的擔保實現債權;第三人提供物的擔保的，債權人可以就物的擔保實現債權，也可以要求保證人承擔保證責任。本題中是第三人提供的物保，所以不優先執行物保。(2014年教材P80)(1.5分)

　　①The first reason is untenable. According to the regulations, when there is no arrangement or there is unclear arrangement on the modality of guarantee, the debtor and the guarantor shall assume joint guarantee responsibility. Therefore, Company B shall assume the joint guarantee responsibility, and shall not enjoy prelitigation demur right.

　　②The second reason is untenable. According to the regulations, where the guaranteed creditor's rights both involve property security and personal security, the creditor shall realize creditor's rights in accordance with the contract. Where there is no such agreement or the agreement is indefinite in this respect, if the debtor himself provides property as security, the creditor shall have his claim paid with such property first. Where a third party provides property as security, the creditor may either have his claim paid with such property or request the guarantor to undertake the suretyship. In this case, it is the third party that provides property as security, so it cannot perform the security interest first.

　　<4>、

　　【正確答案】 甲公司設立時，由C股東擔任執行董事同時兼任監事不合法(0.5分)。根據規定，公司的董事、高級管理人員不得兼任公司監事。(2014年教材P158)(0.5分)

　　The shareholder C serves as an executive director and a supervisor as well when the company is established, which is not legal. According to the regulations, directors and senior managers shall not serve as supervisors.

　　<5>、

　　【正確答案】 丁公司以甲公司為被告提起訴訟可以得到法院支持(0.5分)。根據規定，發起人為設立公司以自己名義對外簽訂合同，公司成立后，對以發起人名義訂立的合同予以確認，或者已經實際享有合同權利或者履行合同義務，合同相對人請求公司承擔合同責任的，人民法院應予支持。(2014年教材P154)(1分)

　　Company Ding’s lawsuit with Company Jia as the defendant can get the court’s support. According to the regulations, the initiator, in order to establish the company, signs the contract in its own name. After the establishment of the company, the company shall confirm the contract with the name of the initiator, or the company has already enjoyed the rights practically or performed its obligations, and the counterpart of the contract requests the company to undertake the responsibility in the contract, the people’s court shall uphold such requests.

　　<6>、

　　【正確答案】 E股東提議召開臨時股東會合法(0.5分)。根據規定，有限責任公司中，經代表公司1/10以上表決權的股東、1/3以上的董事、監事會或者不設監事會的公司的監事提議可以召開臨時股東會。本題中E股東持有公司1/3的股權，有權提議召開臨時股東會。(2014年教材P168)(1分)

　　The shareholder E proposes for interim meetings of shareholders’ committee, which is legal. According to the regulations, in a limited liability company, the shareholders with more than 1/10 of the shares, and more than one third of the directors, supervisors can propose for interim meetings of shareholders’ committee. In this case, the shareholder E holds 1/10 of the shares in the company, so he has the right to propose for a temporary shareholder meeting.

　　<7>、

　　【正確答案】 損失應由D股東賠償(0.5分)。根據規定，公司董事、高級管理人員不得違反公司章程的規定，未經股東會、股東大會或者董事會同意，將公司資金借貸給他人或者以公司財產為他人提供擔保。董事、高級管理人員違反前款規定所得的收入應當歸公司所有。本題中D股東的行為違反了該規定，由此給公司造成損失，應對公司承擔賠償責任。(2014年教材P174)(1分)

　　The losses should be paid by the shareholder D.According to the regulations, the directors and senior managers shall not violate the provisions of the articles of association to loan company funds to other people or to provide the guaranty to others, without the consents of shareholder meeting or the board of directors. All earnings derived by the directors or senior managers in violation of the provisions in the preceding paragraph shall be returned to the company. In this case, the shareholder D violates the provisions, and causes the losses to the company. Therefore, he should bear the responsibility for the compensation.

　　<8>、

　　【正確答案】 E股東可以直接提起訴訟(0.5分)。根據規定，公司董事、高級管理人員執行公司職務時違反法律、行政法規或者公司章程的規定，給公司造成損失的，有限責任公司的股東可以通過監事會提起訴訟;監事會不履行職責的，股東可以直接提起訴訟。(2014年教材P147)(1分)

　　The shareholder E can bring a lawsuit directly. According to the regulations, where the directors and senior managers violate laws, administrative regulations or the articles of association when performing their duties, and thus cause the losses to the company, the shareholders of the limited liability company may file a lawsuit by the board of supervisors. If the board of supervisors does not perform the duties, the shareholder may directly file a lawsuit.

　　相關推薦：

　　2014年注冊會計師考試《經濟法》備考全攻略

　　2014年注冊會計師《經濟法》新舊教材變化對比

　　2014注冊會計師《經濟法》最后沖刺試題及解析匯總