1. Judgment 1* 10
1. The essence of development is the destruction of old things and the emergence of new things. (ton)
2. The concretization of abstract knowledge is a process of rational understanding of practice. (ton)
3. Wang Xizhi's book sage, Lanting preface is running script (T)
4. Submit to multiple receiving institutions. (6)
5. Report (T) should be used by subordinates to superiors.
6.20 10.2.8. My opinion on the construction of a learning party (part two)
7.20 10.3.20. EU Assistance to Iceland (F)
8. Unemployment caused by economic recession is structural unemployment. (ton)
9. With the globalization of finance, pay more attention to safety and efficiency (T)
10. The most basic analysis method of financial statements is comparative analysis (T).
II. Radio 1*20
1. First, the objective reality
2. During the Warring States Period, it was (D) who advocated centralization and the rule of law.
A Mencius b Mozi c Xunzi d Han Feizi
3. The sound is slow, and it is the most difficult to stop when it is warm and cold. What does (d) mean?
A B sleep, c maintain, d rest.
People often add this sentence and salute when writing letters. What does this message mean? (3)
A at this point, B provides C, that's it, D, thank you.
5. The series of questions are102,314,526, (738).
6. Commercial bank interest tax 36 =; The interest rate is *20% and the annual interest rate is 2.25%. Please ask the bank to pay cash (b).
A 8344 B8 144 C 8000 D8036
7. Seminar C has the largest number of participants 12, with a minimum of 7 participants.
8. Time has a fair morality. Understanding this sentence D. Peace in old age can make up for the loss of youthful vitality.
Where will the Winter Olympics be held (A)
A Vancouver b Copenhagen c Stockholm d Turin
10. The report of the 17th National Congress of the Communist Party of China pointed out that the first thing to build a well-off society in an all-round way (agriculture and rural areas) is to solve the problem of (b).
1 1. command style is seldom used (b)
Signed by the leader of C D, the main delivery unit of B, and issued by A.
12. The elasticity of commodity price demand is the least (D)
A more substitutes, b more uses, c expensive jewelry, d necessities.
13. what is the import quota (d)
A B C tariff barriers d non-tariff barriers
14. what belongs to the procurement expenditure is (c)
A government subsidy expenditure b debt interest expenditure c salary expenditure d institution donation expenditure
15. The rediscount business is the (b) business that the central bank deposits with the money bank.
B. Major short-term credit
16. Temporary fund borrowing by financial institutions is (c)
A re-mortgage B re-discount C inter-bank lending D pledged loan
17. what is the current foreign exchange system in China (a)
A controlled floating exchange rate system B fixed exchange rate C basket exchange rate D pegged exchange rate
18. the core of DuPont analysis is (c)
A sustainable growth rate B sales profit rate C return on equity D return on total assets
19. What is the influence of quick ratio (D)
A inventory b short-term securities c fixed assets d accounts receivable turnover rate
20. An enterprise has a total profit of 30 million, interest expense of 5 million, total income tax of 6,543,800+million and other taxes of 3 million. Find the interest multiple (d).
A5 B 7 C2 D 10
Three. Multiple choice 2* 15
1. People draw pictures before building a house, which is honored (BC).
A consciousness can create matter, B consciousness has a dynamic effect on matter, C consciousness activities have a purpose and a plan, D.
2. In recent years, there is a reason for climate change and human destruction of the environment, and that is cash out (ACD).
A if the quantity of things exceeds the limit, it will cause qualitative change. B C things are generally related. We should look at problem D from the viewpoint of universal connection, respect the objective laws and act according to them.
3. Adhere to Scientific Outlook on Development, people-oriented, and demand our all-round development (ABCD).
A actively build a harmonious socialist society b persist in emancipating the mind, seeking truth from facts and keeping pace with the times c continue to deepen reform and opening up d earnestly improve and strengthen party building.
4. The direction of industrial structure adjustment in China is (ABCD).
A is oriented by high-tech industries, B is supported by basic industries and manufacturing industries, C is based on agriculture, and D is fully developed.
5. What will be the impact of government price restrictions (
A black market, B overproduction, C price reduction.
6. Please reply to the CD immediately. I hereby inform you.
7. There are many processes for handling official documents.
8. associate doctor
A government direct investment B government discount D tax incentives
9.BCD
B reduce tax rate c increase government expenditure d increase financial subsidies.
10. central monetary policy adjustment tool? (ABC)
A rediscount b deposit reserve c open market business d interest rate policy
11.accelerated business collection and delivery system (adopted by the U.S. post office)
A exchange rate level and interest rate level B richness of natural resources C demand level and demand structure of international market D production capacity and technical level
12. What kinds of secured loans do commercial banks in China have? (ABC)
A secured loan b mortgage loan c pledge loan d credit loan
13. The account involved in the "undistributed profit" item in the balance sheet is ().
Profit distribution in profit distribution table = undistributed profit at the beginning of the period+profit this year-profit distribution = undistributed profit at the end of the period.
14. It is necessary to calculate the property right ratio (AB).
A liability b owner's equity c profit d assets
15. What is the profitability indicator? (ABD)
A earnings per share b profit rate of main business c asset-liability ratio d return on net assets
Third, subjective questions
1.(2006) In the special study of "Building a Resource-saving and Environment-friendly Society", five students from a middle school formed an inquiry group around the research group "Current situation and countermeasures of waste battery recycling". In their spare time, they investigated the recycling status of used batteries through questionnaires, interviews, literature review and surfing the Internet.
The students found that, firstly, the waste batteries would pollute the environment, and the 1 battery would rot in the ground and permanently pollute the soil of 1 m2; 1 button cell can make 600 tons of water undrinkable, which is equivalent to 1 person's drinking water for a lifetime. Secondly, China consumes more than 7 billion batteries every year. Middle school students use walkman, repeater and electronic dictionary. , and are big consumers of batteries, with an annual consumption of more than 50 batteries.
Students learned that, first, the current recovery rate of used batteries is less than 2%. Nearly 80% people think that the recycling activities of used batteries have nothing to do with themselves or have no time to participate, and 87% people throw away the used batteries together with domestic garbage. Second, the waste batteries collected at present are mainly buried by the environmental protection department, but the pollution of waste batteries cannot be completely controlled by landfill.
Students also learned that extracting useful substances from waste batteries for reuse is not only in line with China's basic national policy of saving resources and protecting the environment, but also has considerable economic benefits. It is estimated that 6,543,800 waste batteries will be disposed of, and the profit will be about 20,000 yuan. However, enterprises have no enthusiasm for the disposal of used batteries. Because, the imported machines for treating used batteries are very expensive. Moreover, a machine can handle several tons of waste batteries every day, and the local waste batteries are not enough for it to "eat" for a few days, resulting in idle production capacity and loss-making operations.
If you join the research group now, please continue to discuss the following questions:
(1) Using common sense of economics, put forward suggestions for recycling waste batteries to relevant government departments.
Reference answer: ① Pay attention to the recovery, treatment and reuse of waste batteries from the height of implementing the sustainable development strategy. (2) Use fiscal, financial and tax economic means to guide the behavior of relevant enterprises and consumers, and do a good job in the recovery, treatment and reuse of used batteries. ③ Formulate and strictly implement relevant laws and regulations to standardize the recycling of used batteries. ④ Strengthen management and supervision by administrative means.
2. Five-level classification of loans
What is the scope of personal income tax collection?
A: The scope of personal income tax includes:
Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.
Two, the production and operation income of individual industrial and commercial households, refers to:
1, income from the production and operation of individual industrial and commercial households engaged in industries such as industry, handicrafts, construction, transportation, commerce, catering, service and repair;
2, individuals approved by the relevant government departments, obtain a license, engaged in school, medical care, consulting and other paid service activities;
3, other individuals engaged in individual industrial and commercial production and operation income;
4. Taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
3. The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation and subcontracting or subletting, including the income of wages and salaries obtained by individuals on a monthly or hourly basis.
Four. Income from remuneration for labor services refers to personal engagement in design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service and brokerage service.
5. The term "income from remuneration" refers to the income obtained by individuals from publishing their works in books, newspapers and periodicals.
6. Royalty income refers to the income obtained by individuals from providing franchise rights such as patents, trademarks, copyrights and non-patented technologies; The income from providing the right to use copyright does not include the income from remuneration.
Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity.
Eight, property rental income, refers to the personal rental of buildings, land use rights, machinery and equipment, vehicles and other property income.
Nine, the income from property transfer, refers to the personal transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and other property income.
Ten, accidental income, refers to personal winning, winning, winning and other accidental income.
Eleven, other income determined by the financial department of the State Council.
3 A and b live in the same room. One day, the lights went out during the big earthquake. Because of old age and poor health, B is inconvenient to move. A ran over and knocked down B, causing him to faint and die on the spot. Question A: Is there any criminal responsibility?
A: When an earthquake happened and his life was seriously threatened, he ran away and knocked down B in order to survive. This was an emergency. Because the lights went out and the situation was critical. One can't make a living without infringing on the legitimate rights and interests of others. It is a "last resort" for a person to flee in order to avoid the imminent danger of life, even if a person falls to the ground and dies. According to the relevant provisions of the criminal law, it should be an act of hedging.
However, considering the specific circumstances of this case, one of the conditions for the establishment of emergency hedging is that the interests preserved should be greater than the interests sacrificed. A sacrificing others' lives to save his own has exceeded the limit of emergency avoidance, which is excessive and should bear criminal responsibility, but the punishment should be mitigated or exempted.
On July 1 2007, the people's court ruled to accept the bankruptcy application of the debtor Company A and appointed a law firm as the bankruptcy administrator.
(1) The litigation cost of bankruptcy case is 6,543,800 yuan, the cost of managing, changing the price and distributing the debtor's property is 200,000 yuan, and the administrator's remuneration is 300,000 yuan.
(2) Company A and Company B signed a sales contract of 2 million yuan, but when the people's court accepted the bankruptcy application, neither party fulfilled it. The manager asked Company B to continue to perform the contract, and Company B delivered the goods according to the contract.
(3) In May 2007, the property of Company A was lost, and Manager Wang demanded Company A to pay the necessary expenses of 654.38+10,000 yuan without any reason. On July 10, 2007, the property of Company A was lost again, and Manager Zhang demanded Company A to pay the necessary expenses of RMB 200,000 without any reason.
(4) After the people's court accepted the bankruptcy application, the administrator decided that Company A would continue to operate, and the labor remuneration and social insurance expenses payable totaled 6.5438+0.8 million yuan.
Requirements: According to the provisions of the bankruptcy legal system, answer the following questions respectively:
(1) What is the total bankruptcy expenses?
(2) What is the total debt?
(3) If the debtor's property is only 2 million yuan, how many million yuan can Company B get to pay off?
answer correctly
(1) Total bankruptcy expenses 1.5 million yuan.
(2)*** The total debt is 4 million yuan.
analyse
The debt of 2,000,000 yuan arising from the manager's request for the other party to perform the incomplete contract of both parties belongs to * * * *.
The debt of 200,000 yuan generated by the debtor's property without management belongs to * * * beneficiary debt. It should be noted that the creditor's rights generated after the people's court accepts the bankruptcy application can be used as beneficial debts; If it happens before the people's court accepts the bankruptcy application, the right to repay the expenses without cause management can only be compensated as bankruptcy claims. Therefore, Wang's right to repay the expenses of 654.38+10,000 yuan can only be used as a bankruptcy creditor's right, but not as a beneficial debt. The labor remuneration, social insurance fees and other debts incurred by the debtor in continuing to operate are RMB 6,543,800+0.8 million, which belongs to * * * beneficiary debts.
(3) The amount that Company B can get paid off is 250,000 yuan.
analyse
If the debtor's property is insufficient to pay off all bankruptcy expenses and debts, the bankruptcy expenses shall be paid off first. Therefore, the debtor's property of 2 million yuan paid off the bankruptcy expenses of 6.5438+0.5 million yuan in advance, and the remaining 500,000 yuan paid off the debts;
If the debtor's property is insufficient to pay off all bankruptcy expenses or beneficial debts, it shall be paid off in proportion. Therefore, the amount that Company B can get paid off is = 50× 200 ÷ 400 = 250,000 yuan.
The state-owned enterprises of Party A and Party B and nine other state-owned enterprises intend to jointly establish Guangzhong Limited Liability Company (hereinafter referred to as Guangzhong Company). Part of the Articles of Association is: In addition to regular meetings, the shareholders' meeting of the company may convene an interim meeting, which must be proposed by shareholders representing more than 65,438+0/2 voting rights and directors or supervisors above 65,438+0/2. When applying for registration of company establishment, the administrative department for industry and commerce pointed out the illegality of convening an extraordinary shareholders' meeting as stipulated in the Articles of Association. After consultation by all shareholders, it shall be corrected.
1In March, 1996, Guangzhong Company was incorporated in accordance with the law, with a registered capital of100000 yuan, of which Party A contributed with industrial property rights, and the agreed price was120000 yuan; B contributed 654,380,400 yuan, which is the shareholder with the largest contribution. After the establishment of the company, Party A convened and presided over the first shareholders' meeting and established the board of directors.
1in may, 1996, the board of directors of Guangzhong company found that the actual price of industrial property invested by party a was obviously lower than the price stipulated in the articles of association. In order to make the total capital contribution of the company's shareholders still reach 1 100 million yuan, the board of directors proposed the following solutions: Party A makes up the difference, and if Party A fails to make up the difference, other shareholders will not bear any responsibility.
1May, 1997, after a period of operation, the company achieved good economic benefits. The board of directors has formulated a plan to increase the registered capital, and plans to increase the existing registered capital of the company from 1 billion yuan to10.50 billion yuan. When the capital increase plan was submitted to the shareholders' meeting for discussion and voting, seven shareholders were in favor of capital increase, with a total investment of 58.3 million yuan, accounting for 58.3% of the total voting rights; The four shareholders disagreed with the capital increase, and the four shareholders contributed a total of RMB 4,654,387,000, accounting for 465,438+0.7% of the total voting rights. The shareholders' meeting passed a resolution on capital increase and authorized the board of directors to implement it.
In March, 20001year, Guangzhong Company established Hainan Branch according to the law for the needs of business development. In the process of production and operation, Hainan Branch was sued to the court for breach of contract. On the grounds that Guangzhong Company is the head office of Hainan Branch, the other party requires Guangzhong Company to bear the liability for breach of contract.
Requirements:
According to the above facts and the provisions of the company's legal system, answer the following questions respectively:
(1) What are the illegal provisions on convening an extraordinary general meeting in the articles of association of Guangzhong Company when it was established? Explain why.
(2) Is it legal for Guangzhong Company to convene and preside over the first shareholders' meeting by Party A? Why?
(3) Is the solution made by the board of directors of Guangzhong Company about Party A's insufficient capital contribution legal? Explain why.
(4) Is the capital increase resolution made by Guangzhong Company's shareholders' meeting legal? Explain why.
(5) Should Guangzhong Company be liable for breach of contract with Hainan Branch? Explain why.
1. The articles of association concluded during the establishment of Guangzhong Company are illegal in terms of the right to propose an extraordinary general meeting of shareholders. Article 40 of the Company Law stipulates: "Shareholders' meetings are divided into regular meetings and temporary meetings. ..... If shareholders representing more than 65,438+0/65,438+00 voting rights, directors of more than 65,438+0/3, and supervisors of a company without a board of supervisors propose to convene an interim meeting, an interim meeting shall be convened. "According to the articles of association of Guangzhong Company, shareholders representing more than 65,438+0/2 voting rights, directors above 65,438+0/2 or supervisors above 65,438+0/2 may propose to convene an extraordinary general meeting, which is not in compliance with the law.
2. It is illegal for Party A to convene and preside over the first shareholders' meeting of Guangzhong Company ... Article 39 of the Company Law stipulates: "The first shareholders' meeting shall be convened and presided over by the shareholders who have contributed the most, and shall exercise their functions and powers in accordance with the provisions of this Law. "Therefore, the first shareholders' meeting shall be convened and presided over by Party B. ..
3. The resolution of the board of directors of Guangzhong Company about Party A's insufficient capital contribution is illegal. Article 3 1 of the Company Law stipulates: "After the establishment of a limited liability company, if it is found that the price contributed by the company's non-monetary property is obviously lower than the amount stipulated in the company's articles of association, the contributed shareholders shall make up the difference; Other shareholders at the time of the establishment of the company shall bear joint and several liability. " Instead of other shareholders sharing the difference in proportion to their capital contribution.
4. The resolution on capital increase made by the shareholders' meeting of Guangzhong Company is illegal. Paragraph 2 of Article 44 of the Company Law stipulates that the shareholders' meeting shall make a resolution to amend the articles of association, increase or decrease the registered capital, and the resolution of merger, division, dissolution or change of corporate form of the company must be passed by shareholders representing more than two thirds of the voting rights. When Guangzhong Company discussed and voted, it was agreed that the capital contribution of shareholders accounted for 58.3% of the total voting rights, not exceeding 2/3. Therefore, the capital increase resolution cannot be passed.
5. Guangzhong Company shall be liable for breach of contract with Shanghai Branch. Article 14 of the Company Law stipulates: "A company may set up branches. The establishment of a branch company shall apply to the company registration authority for registration and obtain a business license. A branch company does not have legal person status, and its civil liability shall be borne by the company. ……"
On August 20th, 2006, Company A issued a commercial bill to Company B with the amount of RMB 654.38+10,000, which stated that the payment would be made within 1 month from the date of issue. Company C is the drawee, and Company D signs the bill as a guarantee, but the name of the guaranteed person is not recorded.
After obtaining the draft, Company B endorsed it and transferred it to Company E, and Company E endorsed it and transferred it to Company F. Company F prompted Company C to accept it on September 12 of that year, and Company C refused to accept it on the grounds that its debt to Company A was only 80,000 yuan.
Company F intends to exercise the right of recourse to realize its bill rights.
Requirements: According to the above situation and the relevant provisions of the bill legal system, answer the following questions:
(1) What are the recourse objects that F Company can exercise? What kind of responsibilities do these people bear?
(2) Does Company C have the obligation to pay? If company C accepts the draft, can it refuse to pay on the grounds that its debt to company A is only 80,000 yuan? Briefly explain why.
(3) In this case, who is the guarantor of the draft? Briefly explain why. If Company D assumes the guarantee responsibility for Company F, to whom can Company D exercise the right of recourse? Briefly explain why.
A: (1) The objects of recourse that Company F can exercise include: Company E, Company B, Company D, Company A ... These people are jointly and severally liable.
(2) Company C has no obligation to pay. If company C accepts the draft, it cannot refuse to pay on the grounds that its debt to company A is only 80,000 yuan. According to the regulations, the debtor of a bill may not use the defense between himself and the drawer against the holder. Under this hypothetical condition, it is not in conformity with the regulations for Company C to use the defense between Company A and the drawer against Company F, the holder of the ticket.
(3) The guarantor is Company A. According to the regulations, if the guarantor fails to record the name of the guarantor on the bill of exchange or the sticky note, the acceptor of the accepted bill is the guarantor; If the bill is not accepted, the drawer is the guarantor. In this topic, the draft has not been accepted, so the drawer company A is the guarantor. If Company D assumes the guarantee responsibility for Company F, Company D can exercise the right of recourse against Company A. According to the regulations, after the guarantor pays off the bill debt, the holder can exercise the right of recourse against the guarantor and his prior parties. The guarantor in this question is the drawer company A, so the guarantor company D can only exercise the right of recourse against company A after paying off the bill. Note: The amount of draft in the test question is changed to RMB 200,000, and the debt of Company C is changed to RMB 6,543,800+RMB 8,000, which does not affect the problem solving.
There is also a problem, the content of which is to investigate the confidentiality and non-competition agreement, but the real problem has not been found. But there have been corresponding precedents before:
Compensation must be included in the confidentiality and non-competition agreement. If there is no corresponding clause, the parties can negotiate with the company on the corresponding compensation method.
If the company insists on refusing to pay on the grounds that the contract is not stipulated, the contract lacks the signing elements, and the obviously unfair is obvious, it is an invalid contract, and the parties need not bear the liability for breach of contract.