1. Judgment 1*10
1. The essence of development is the demise of old things and the emergence of new things. (T)
2. Consolidating abstract knowledge is the process of putting rational understanding into practice. (T)
3. Wang Xizhi is the sage of calligraphy, and "Lanting Preface" is running script (T)
4. More than one report must be sent to several accepting agencies. (F)
5. Subordinates should use reports to superiors (T)
6. 2010.2.8. Opinions on the construction of learning party organizations (T)
7.2010.3.20. EU rescues Iceland (F)
8. Unemployment caused by economic recession is structural unemployment. (T)
9. With the development of financial globalization, people pay more attention to safety and efficiency (T)
10. The most basic method of analyzing financial statements is comparative analysis ( T)
2. Multiple choice questions 1*20
1. A Mencius B Mozi C Xunzi D Han Feizi
3. In the slow and warm tone It is most difficult to take a breath when it is still cold. What does it mean to take a breath? (D)
A B sleep C maintenance D physical recuperation
4. When people write letters, they often add Say something like this. Honorific words. (C)
A At this time, B offers C, so far D. Thank you
5. The sequence question is 102, 314, 526, (738)
6. The interest tax of commercial banks is 36=; the interest is *20, and the annual interest rate is 2.25. Find the cash payable by the bank (B)
A 8344 B8144 C 8000 D8036
7.C Item, the maximum number of people participating in the symposium is 12, and the minimum is 7.
8. Time carries the meaning of fairness. To understand this sentence, item D, the tranquility in old age can make up for the lack of youthful vitality.
9. Where will the 2010 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 , we must "adhere to the people-centered development idea."
The report of the Seventeenth National Congress of the Communist Party of China pointed out that solving problem (B) is the top priority in building a well-off society in an all-round way (agriculture and rural farmers)
11. The less commonly used style of order is (B)
A issuance agency B is the main sending unit C D is signed by the leader
12. The commodity with the smallest price elasticity of demand is (D)
A has many substitutes B has many uses C precious jewelry D daily necessities
13. What does the import quota belong to (D)
A B C Tariff barrier D Non-tariff barrier
14. Purchasing expenditure is (C)
A Government subsidy expenditure B Debt interest expenditure C Public institution salary expenditure D Donation expenditure
15. The rediscount business is (D)
A The rediscount business is (B)
A The rediscount business is (C)
A The rediscount business is (D)
16. The rediscount business is the (B) business of the central bank for deposit currency banks
B, mainly short-term Credit
16. The temporary lending funds of financial institutions are (C)
A remortgage B rediscount C interbank lending D pledge loan
17. my country’s current The foreign exchange system is (A)
A Adjusted floating exchange rate B Fixed exchange rate C Basket exchange rate B Fixed exchange rate C Basket exchange rate D Fixed exchange rate
18. The core of DuPont's analysis is (C)
A Sustainable growth ratio B Sales profit margin C Return on net assets D Return on total assets
19. Quick ratio is affected by (D)
A Inventory B Short-term securities C Fixed assets D The impact of accounts receivable turnover rate
20. A company’s total profit is 30 million, interest expense is 5 million, total income tax is 10 million, and other taxes 3 million, find the interest multiple (D)
A5 B 7 C2 D10
3. Multiple choice 2*15
1. Multiple choice 2*15
1. People draw a map before building a house, which reflects (BC)
A consciousness can create matter B consciousness has an active role in matter C consciousness activities have purposes Nature and planning D
2. In recent years, climate change and human destruction of the environment have their reasons, which reflects (ACD)
A Things that exceed the limit of quantity will Cause qualitative changesB C Things are purposeful and plannedD
2.B C Things are universally connected, so we must use the perspective of universal connectionsD Respect objective laws and act in accordance with the objective laws of things
3. Adhere to the scientific outlook on development and put people first and comprehensive development requires us (ABCD)
A Actively build a socialist harmonious society B Persist in emancipating the mind, seeking truth from facts, and advancing with the times C Continue to deepen reform and opening up D Practical Improve and strengthen party building
4. The direction of my country's industrial structure adjustment is (ABCD)
A. Take high-tech industries as the forerunner. B. Support basic industries and manufacturing. C. Take agriculture as the basis. D. Develop the service industry in an all-round way
5. What impact will the government's price restrictions have (
A black market trading B overproduction C D lowering prices)
6.CD C Please reply immediately D This letter is hereby
7. Some procedures for processing official documents
8.ABD
A Government direct investment B Government discount D Tax incentives
9.BCD
B Reduce the tax rate C Increase government expenditure D Increase fiscal subsidies
10. (ABC)
A Rediscount B Deposit reserves C Open market business D Interest rate policy
11.ABC
D
A exchange rate level and interest rate level B natural resource abundance C international market demand level and demand structure D production capacity level and technology level
12. The guaranteed loans of my country’s commercial banks are Which ones? (ABC)
A Guaranteed loan B Mortgage loan C Pledge loan D Credit loan
13. The accounting accounts involved in the "undistributed profits" item in the balance sheet are ()
Distributed profit = Undistributed profit at the beginning of the period Profit for the year - (ABC)
Distributed profit = Profit distribution statement (PDS). Profit distribution = Ending undistributed profits in the profit distribution statement
14. Calculating equity ratio requires (AB)
A Liabilities B Owner's Equity C Profit D Assets
15.What are the indicators of profitability? (ABD)
A Earnings per share B Main business profit margin C Asset-liability ratio D Return on net assets
3. Subjective questions
1. ( 06 Politics Jiangsu Volume 39) In the learning theme of "Building a resource-saving and environment-friendly society", five students from a certain middle school focused on "Recycling and Processing of Waste Batteries and the Environment." The Current Situation and Countermeasures of Recycling and Processing of Waste Batteries" For this topic, a research group was formed. They used their spare time to investigate the current situation of waste battery recycling and processing through questionnaires, interviews, literature review, and the Internet.
The students found out. : First of all, waste batteries will pollute the environment. One battery rotten in the ground will permanently pollute 1 square meter of soil; one button battery can make 600 tons of water undrinkable, which is equivalent to a person’s lifetime drinking water. China consumes more than 7 billion batteries every year. Walkmans, repeaters, electronic dictionaries, etc. used by middle school students are big consumers of batteries, with an average annual consumption of more than 50 batteries.
Students learned: First. , the current recycling rate of used batteries is less than 2. Nearly 80% of people think that used battery recycling activities have "nothing to do with them" or "have no time to participate", and 87% of people confuse used batteries with domestic garbage. Secondly, used batteries are currently recycled. Landfilling is mainly carried out by the environmental protection department, but landfills cannot completely control the pollution of used batteries.
Students also learned that extracting useful materials from used batteries for reuse is not only in line with my country's conservation. It is a basic national policy to protect resources and the environment, and it has considerable economic benefits. It is estimated that the profit from processing 100,000 used batteries is about 20,000 yuan. However, the enthusiasm of enterprises to deal with used batteries is not high. Imported battery machines are expensive. Moreover, a machine can process several tons of used batteries every day, and the local used batteries are not enough to "use" it for a few days, resulting in idle production capacity and operating at a loss.
If you are operating now. To join the group, please continue to explore the following questions:
(1) Use the economic knowledge you have learned to make recommendations to the government on the recycling of used batteries
Reference answers: ① Start with the implementation of sustainability. The development strategy attaches great importance to the recycling, processing and reuse of used batteries. Use financial, financial and taxation and other economic means to guide the behavior of relevant enterprises and consumers to improve the level of recycling, processing and reuse of used batteries. Enforce relevant laws and regulations, standardize the recycling and disposal of used batteries, and use administrative means to strengthen supervision and management.
2. Five-level classification of loans
What is the scope of personal income tax?
Answer: The scope of personal income tax includes:
1. Income from wages and salaries. Employment-related wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income.
The production and operation income of individual industrial and commercial households refers to:
1. Individual industrial and commercial households are engaged in industry, handicrafts, construction, transportation, commerce, catering, service, repair, etc. Income from production and operation of the industry;
2. Income obtained from an individual's license to engage in paid service activities such as education, medical care, consulting, etc., with the approval of relevant government departments;
3. An individual's engagement in education , medical treatment, consulting and other paid service activities;
4. Income from providing paid services. 2. Income obtained by individuals engaged in education, medical treatment, consulting and other paid service activities with permission from relevant government departments;
3. Income obtained by other individuals engaged in individual industrial and commercial production and operation;
4. Taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
3. Income from contracted operations and leasing operations of enterprises and institutions refers to the income obtained from individual contracted operations, leasing operations, subcontracting, and subcontracting, including wages and salaries obtained by individuals on a monthly or per-time basis. income.
4. Income from labor remuneration refers to those engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, commentary, painting, calligraphy, Income from sculpture, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, intermediary services, services and other services.
V. Author remuneration income refers to the income earned by individuals from publishing and disseminating their works in the form of books, newspapers, periodicals, etc.
VI. Royalty income refers to the income obtained by individuals from providing patent rights, trademark rights, copyrights, non-patented technologies and other franchise rights; the income obtained from providing copyright use rights does not Included in royalty income.
VII. Interest, dividends and bonus income refers to the interest, dividends and bonus income obtained by individuals owning debt or equity.
VIII. Income from property leasing refers to the income obtained by individuals from renting out properties such as houses, land use rights, machinery and equipment, vehicles and ships.
9. Income from property transfer refers to the income obtained from the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles, ships and other properties.
10. Accidental income refers to an individual’s incidental income from winning a lottery, winning a lottery, winning a large prize, etc.
11. Other income. The financial department of the State Council determines other income taxable.
3 A and B lived in the same room. One day after the earthquake, after the lights were turned off, B was old and frail and had difficulty moving. A ran quickly and knocked B down, causing his head to be bruised and bleeding. Fainted and died. Asked whether A is criminally responsible?
Answer: A's life was seriously threatened during the earthquake. In order to escape and survive, he knocked down B, which was an emergency act. Because in that case, the lights are out and the situation is critical, and it is impossible to survive without infringing on the legitimate rights and interests of others. In order to avoid emergency danger to one's own life and escape, even if B is thrown to death, it is a "last resort" situation. According to the criminal law According to the relevant provisions, it should be a hedging behavior.
However, judging from the specific circumstances of this case, one of the conditions for establishing an emergency refuge is that the interests of preservation should be greater than the interests of sacrifice. A’s behavior of sacrificing the lives of others to preserve his own life has exceeded the scope of emergency refuge. If the risk is within the limit of the risk, the person shall be criminally liable, but the punishment shall be reduced or exempted.
On July 1, 2007, the People's Court ruled to accept the bankruptcy application of Debtor Company A and designated a law firm as the bankruptcy administrator.
(1) The litigation costs of a bankruptcy case are 1 million yuan, the debtor’s property management, realization and distribution costs are 200,000 yuan, and the administrator’s remuneration is 300,000 yuan.
(2) Company A and Company B signed a sales contract worth 2 million yuan. When the People's Court accepted the bankruptcy application, neither party performed it. The manager requires Company B to continue to perform the contract, and Company B delivers the goods as agreed.
(3) In May 2007, Company A’s property was lost, and the manager Wang asked Company A to pay necessary expenses of 100,000 yuan.
On July 10, 2007, Company A’s property was lost again, and Zhang, the unreasonable administrator, asked Company A to pay necessary fees of 200,000 yuan.
(4) After the People's Court accepted the bankruptcy application, the administrator ruled that Company A should continue to operate and pay labor remuneration and social insurance fees totaling 1.8 million yuan.
Requirements: According to the provisions of the bankruptcy legal system, answer the following questions respectively:
(1) What is the total amount of bankruptcy expenses?
(2) How many million yuan is the total amount of **** subsidy debt?
(3) If the debtor’s property is only 2 million yuan, how many tens of thousands of yuan will Company B receive in repayment?
Correct answer
(1) The total bankruptcy costs are 1.5 million yuan.
(2)**** Total benefit debt is $4 million.
Analysis
The debt of RMB 2 million arising from the manager requiring the other party to perform a contract that both parties have not completed is an interest debt.
A debt of $200,000 arising from the debtor's property being subject to cause-free administration is a *** beneficial debt. It should be noted that the uncaused management claims that arise after the People's Court accepts the bankruptcy application can only be regarded as beneficial debts; if they occur before the People's Court accepts the bankruptcy application, the uncaused administrator's claim for reimbursement of fees can only be regarded as bankruptcy debts. Debt. Therefore, Wang’s right to repay expenses of 100,000 yuan can only be repaid as a bankruptcy claim and is not a beneficial debt. The 1.8 million yuan in labor remuneration and social insurance fees that the debtor should pay for continued operations, as well as other debts arising therefrom, are classified as profit debts.
(3) The amount that Company B can repay is 250,000 yuan.
Analysis
If the debtor's property is insufficient to pay off all bankruptcy expenses and ****, the bankruptcy expenses will be paid first. Therefore, the debtor’s property of 2 million yuan will be used to pay off bankruptcy expenses of 1.5 million yuan first, and then the remaining 500,000 yuan will be used to pay off the beneficial debt;
If the debtor’s property is not enough to pay off all bankruptcy expenses or beneficial debts, Repay according to proportion. Therefore, the amount of repayment available to Company B = 50 × 200 ÷ 400 = 250,000 yuan.
State-owned enterprises A and B and nine other state-owned enterprises jointly established "Guangzhong Co., Ltd." (hereinafter referred to as Guangzhong Company). The company's articles of association stipulate that in addition to holding regular meetings, the company's shareholders' meeting also Extraordinary meetings can be held, and the extraordinary meetings should be attended by shareholders representing more than 1/2 of the voting rights of shareholders. More than 1/2 of the directors or more than 1/2 of the supervisors propose to convene the meeting. When applying for company registration, the Administration for Industry and Commerce pointed out that the provisions in the company's articles of association regarding convening an extraordinary shareholders' meeting were illegal. It will be corrected after consultation with all shareholders.
In March 1996, Guangzhong Company was registered in accordance with the law, with a registered capital of 1 million yuan, of which A contributed industrial property rights, with an agreed amount of 12 million yuan; B contributed 14 million yuan, making it the largest shareholder. After the company was established, A convened and presided over the first shareholders' meeting and established a board of directors.
In May 1996, the company’s board of directors discovered that the actual value of the industrial property invested by A makes up the difference. If A cannot make up the difference, other shareholders will not bear any responsibility.
In May 1997, after a period of operation, the company's economic benefits were good. The board of directors formulated a plan to increase the registered capital. The plan proposed to increase the company's existing registered capital from 100 million yuan to 150 million yuan. . When the capital increase plan was submitted to the shareholders' meeting for discussion and voting, there were 7 shareholders who agreed to the capital increase, and the total capital contribution of the 7 shareholders was 58.3 million yuan, accounting for 58.3% of the total voting rights; there were 4 shareholders who disagreed with the capital increase, and the capital contribution of the 4 shareholders The total amount is 41.7 million yuan, accounting for 41.7 of the total voting rights. The shareholders' meeting passed the capital increase resolution and authorized the board of directors to implement it.
In March 2001, due to business development needs, Guangzhong Company established a Hainan branch in accordance with the law.
During the production and operation process, Hainan Branch was sued to the court for breach of contract. The other party required Guangzhong Company to bear liability for breach of contract on the grounds that Guangzhong Company was the head office of Hainan Branch.
Requirements:
Based on the above facts and the provisions of the company's legal system, answer the following questions respectively:
(1) Guangzhong Company during the process of formulating its articles of association What is illegal about the regulations on convening extraordinary shareholders' meetings? Give reasons.
(2) Is it legal for A to convene and host the first shareholders’ meeting of Guangzhong Company? Why?
(3) Is the content of the solution to the problem of A’s insufficient capital contribution made by the board of directors of Guangzhong Company legal? Give reasons.
(4) Is the capital increase resolution made by Guangzhong Company’s shareholders’ meeting legal? Give reasons.
(5) Should Guangzhong Company bear compensation liability for Hainan Branch? Give reasons.
1. The provisions on the right to propose proposals for convening extraordinary shareholders' meetings in the company's articles of association entered into when Guangzhong Company was established are illegal. Article 40 of the Company Law stipulates that "Shareholders' meetings are divided into regular meetings and extraordinary meetings. Shareholders representing more than 1/10 of the voting rights, more than 1/3 of the directors, the board of supervisors or the supervisors of the company without a board of supervisors propose to convene an extraordinary meeting. , a temporary meeting should be held." The articles of association of Guangzhong Company stipulate that shareholders representing more than 1/2 of the voting rights, more than 1/2 of the directors or more than 1/2 of the supervisors can propose to convene an extraordinary meeting of shareholders, which is not in compliance with legal regulations.
2. It is illegal for A to convene and preside over the first shareholders meeting of Guangzhong Company. Article 39 of the Company Law stipulates that "the first meeting of shareholders shall be convened and chaired by the shareholder with the largest capital contribution, and shall exercise its powers in accordance with the provisions of this Law." Therefore, the first shareholders' meeting should be convened and chaired by B.
3. The solution made by the board of directors of Guangzhong Company for A’s insufficient capital contribution is illegal. Article 31 of the Company Law stipulates that "After the establishment of a limited liability company, if it is found that the actual value of the non-monetary property contributed as capital to establish the company is significantly lower than the amount specified in the company's articles of association, the shareholder who delivered the capital contribution shall make up the difference; when the company is established The other shareholders shall bear joint and several liability." Instead of other shareholders sharing the difference in proportion to their capital contribution.
4. The capital increase resolution made by the shareholders’ meeting of Guangzhong Company is illegal. Paragraph 2 of Article 44 of the Company Law stipulates that resolutions made by the shareholders' meeting to amend the company's articles of association, increase or decrease the registered capital, as well as resolutions to merge, split, dissolve or change the company's form must be approved by more than two-thirds of the representatives. approved by voting shareholders. When Guangzhong Company discussed and voted on the resolution, the capital contribution of shareholders who agreed to the resolution accounted for 58.3 of the total voting rights, which did not exceed 2/3 of the total voting rights. Therefore, the capital increase resolution could not be passed.
5. Guangzhong Company shall bear the liability for breach of contract by Shanghai Branch. Article 14 of the Company Law stipulates that "A company may establish a branch. To establish a branch, it must apply to the company registration authority for registration and obtain a business license. A branch does not have legal person status, and its civil liabilities shall be borne by the company. ... ."
On August 20, 2006, Company A issued a commercial draft in the amount of 100,000 yuan to Company B. The bill stated that the bill should be paid within one month after payment. Company C is the payer, and Company D signs and seals the bill as the guarantor, but the name of the guarantor is not recorded.
After Company B obtained the bill, it endorsed and transferred it to Company E. Company E in turn endorsed and transferred the bill to Company F. Company F prompted Company C to accept it on September 12, and Company C paid the debt it owed to Company A. The acceptance was refused on the grounds of only 80,000 yuan.
Company F plans to exercise its right of recourse to realize its bill rights.
Requirements: Based on the above situation and the relevant provisions of the bill legal system, answer the following questions:
(1) What are the recourse objects for which Company F can exercise its right of recourse? What kind of responsibilities do these parties have?
(2) Does Company C have a natural payment obligation? If Company C accepts the bill, can it refuse to pay on the grounds that its debt to Company A is only 80,000 yuan? Briefly explain the reasons.
(3) Who is the guarantor of the bill of exchange in this case? Briefly state the reasons.
If Company D assumes warranty liability for Company F, to whom can Company D exercise recourse? Briefly explain the reasons.
Answer: (1) Company F can exercise the right of recourse against Company E, Company B, Company D and Company A. Company D can exercise the right of recourse against Company A. Company F can exercise the right of recourse against Company E, Company A and Company A. Company B, Company D, and Company A exercise recourse rights, and the recipients of these recourse rights are jointly and severally liable to each other.
(2) Company C does not have a natural obligation to pay. If Company C accepts the bill, it cannot refuse to pay on the grounds that it only owes Company A 80,000 yuan. According to the regulations, the debtor of the instrument may not raise a defense against the holder between himself and the drawer. In this hypothetical situation, it would be inconsistent for Company C to assert a defense between itself and the drawer, Company A, against the bearer, Company F.
(3) The guaranteed party is Company A. According to the regulations, if the guaranteed party does not record the name of the guaranteed party on the bill of exchange or receipt, if the bill has been accepted, the acceptor shall be the guaranteed party; if the bill has not been accepted, the drawer shall be the guaranteed party. In this question, the bill of exchange was not accepted, so the drawer is Company A and is the guaranteed party. According to the regulations, after the guarantor has paid off the bill of exchange debt, the holder can exercise the right of recourse against the guaranteed party and its predecessors. In this question, the guaranteed party is Company A, the drawer. Therefore, guarantor Company D can only exercise recourse against Company A after paying off the bill of exchange debt. Note: In the test question, the amount of the bill of exchange was changed to 200,000 yuan, and the debt of Company C was changed to 180,000 yuan, which does not affect the solution of the problem.
There is another problem. The confidentiality agreement and non-competition agreement in the assessment content are not included in the question. However, there have been corresponding precedents before:
In confidentiality and non-competition agreements, compensation is a must-include payment. For the corresponding terms in the agreement, the parties can negotiate with the company for corresponding compensation;
If the company insists on not paying because the contract has not been stipulated in the contract, then the contract lacks contract elements and is unfair, so it is an invalid contract and the parties do not need to bear liability for breach of contract. .