Most of the answers are available, please refer to them, hoping to get a high score
First, judge 1*10
1. The essence of development is the old The death of things and the birth of new things. (T)
2. Consolidating abstract knowledge is a process of rational understanding of practice. (T)
3. Wang Xizhi is a saint of calligraphy, and the preface to the Lanting Collection is running script (T)
4. Submit to several receiving agencies.
(F)
5. Subordinates should use reports to superiors (T)
6. 2010.2.8. Opinions on the construction of a learning party (T)
7.2010.3.20. EU bailout for Iceland (F)
8. Unemployment caused by economic recession is structural unemployment. (T)
9. With financial globalization , pay more attention to safety and efficiency (T)
10. The most basic method of analyzing financial statements is comparative analysis (T)
Two, single choice 1*20
1.A. Objective reality
2. During the Warring States Period, those who advocated centralization and legality were (D)
A Mencius B Mozi C Xunzi D Han Feizi
p>3. When the voice is slow, it is most difficult to take a breath when it is warm or 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 "Yours sincerely. Salute. Yours sincerely". What does it mean? (C)
A At this time B Sincerely C For now 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. The number of people participating in the seminar C, the maximum is 12 people, the minimum is 7 people
8. Time has the morality of fairness , understanding of this sentence D. The tranquility in old age can compensate for the loss 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 Seventeenth National Congress of the Communist Party of China pointed out that solving problem (B) is the top priority for the overall construction of 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 price demand elasticity is the smallest (D )
A Many substitutes B 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 barriers
14. Purchasing expenditures are (C)
A government subsidy expenditure B debt interest expenditure C salary expenditure of public institutions D donation expenditure
15. The rediscount business is the (B) business of the central bank to deposit money banks
B. Main short-term credit
16. The temporary fund lending of financial institutions is (C)
A Remortgage B Rediscount C Interbank lending D Pledge loan
17. What is my country’s current foreign exchange system (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 ratio B sales profit margin C net asset income Rate D Return on total assets
19. What is the impact on the quick ratio (D)
A Inventory B Short-term securities C Fixed assets D Accounts receivable turnover rate
20. The total profit of a certain enterprise is 30 million, the interest expense is 5 million, the total income tax is 10 million, and other taxes are 3 million, find the interest multiple (D)
A5 B
7 C2 D10
3. Multiple choice 2*15
1. People draw pictures before building a house, which shows (BC)
A consciousness can create Material B Consciousness has an active role in material C Consciousness activities are purposeful and planned D
2. In recent years, climate change and human destruction of the environment have reasons (ACD)
A If the quantity of something exceeds the limit, it will cause qualitative change. B. C. Things are universally related. We must look at problems from the perspective of universal connection. D. We must respect objective laws and act in accordance with objective laws.
3. Persistence The scientific outlook on development and people-oriented comprehensive development require us (ABCD)
A Actively build a harmonious socialist 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 Effectively improve and strengthen party building
4. The direction of my country's industrial structure adjustment is (ABCD)
A. Oriented by high-tech industries. B. Supported by basic industries and manufacturing. C. Based on agriculture. D. Service industry. Comprehensive development
5. What impact will the government's price restrictions have (
A black market trading B overproduction C D lowering prices
6.CD C please come now Reply D hereby writes
7. The process of processing official documents
8.ABD
A direct investment from the government B government interest discount D tax incentives
9.BCD
B Reduce tax rates C Increase government spending D Increase fiscal subsidies
10. The tool for central monetary policy adjustment? (ABC)
ARediscountBDeposit reservesCOpen market businessDInterest rate policy
11.ABCD
AExchange rate level and interest rate levelBNatural resource abundanceCInternational market demand level and demand structure DProduction capacity and technical level
12. What are the types of guaranteed loans of commercial banks in my country? (ABC)
A Guaranteed loan B Mortgage loan C Pledge loan D Credit loan
13. The accounting account involved in the "undistributed profits" item in the balance sheet is ()
Distributed profits = undistributed profits at the beginning of the period + profit for the year - profit distribution = in the profit distribution statement Undistributed profits at the end of the period
14. What is needed to calculate the equity ratio is (AB)
A Liabilities B Owner's Equity C Profit D Assets
15. What are the profitability indicators? (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 special study of "Building a Resource-Saving and Environment-Friendly Society", five students from a middle school formed a group around the topic of "The Current Situation and Countermeasures of Recycling and Processing of Used Batteries" Inquiry groups. They used their spare time to investigate the current status of recycling and processing of used batteries through questionnaires, interviews, literature reviews, and the Internet.
The students found that, first, used batteries can pollute the environment. One AA battery rotten in the ground will permanently pollute 1 square meter of soil; one button battery can make 600 tons of water unavailable. Drinking is equivalent to the amount of water a person drinks in a lifetime. Second, China consumes more than 7 billion batteries every year. Middle school students use Walkmans, repeaters, electronic dictionaries, etc., which are large consumers of batteries. The average annual battery consumption per capita is more than 50 batteries.
The students learned that, 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 discard used batteries with household garbage.
Second, currently collected used batteries are mainly landfilled by environmental protection departments, but landfilling cannot completely control the pollution of used batteries.
The students also learned that extracting useful materials from used batteries and reusing them is not only in line with my country's basic national policy of saving resources and protecting the environment, but also has considerable economic benefits. It is estimated that processing 100,000 used batteries can generate a profit of about 20,000 yuan. However, companies have no enthusiasm for disposing of used batteries. Because, imported machines for processing used batteries are expensive. Moreover, a machine can process several tons of used batteries every day. The local used batteries are not enough for it to "eat" for a few days, resulting in idle production capacity and operating at a loss.
If you join this research group now, please continue to explore the following issues:
(1) Use economic common sense to make suggestions to relevant government departments on the recycling and disposal of used batteries. .
Reference answer: ① From the perspective of implementing a sustainable development strategy, pay attention to the recycling, processing and reuse of used batteries. ②Use economic means such as finance, finance and taxation to guide the behavior of relevant enterprises and consumers and do a good job in recycling, processing and reusing used batteries. ③ Formulate and strictly implement relevant laws and regulations to standardize the recycling and processing of used batteries. ④Use administrative means to strengthen management and supervision.
2. Five-level loan classification
What does the scope of personal income tax include?
Answer: The scope of personal income tax includes:
1. Wage and salary income refers to the wages, salaries, bonuses and year-end salary increases received by individuals due to their employment or employment. , labor dividends, allowances, subsidies and other income related to office or employment.
2. The production and operating income of individual industrial and commercial households refers to:
1. Individual industrial and commercial households engaged in industry, handicrafts, construction, transportation, commerce, catering, and service industries , repair industry and other industries, income from production and operation;
2. Income obtained by individuals who have obtained licenses with approval from relevant government departments and engaged in running schools, medical care, consulting and other paid service activities;
3. Income obtained by other individuals from individual industrial and commercial production and operations;
4. Various 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 subletting, including wages and salaries obtained by individuals on a monthly or per-time basis. of income.
4. Income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, review, calligraphy and painting, Income from engraving, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, services and other services.
5. Income from author remuneration refers to the income an individual obtains from the publication or publication of his works in the form of books, newspapers and periodicals.
6. Income from royalties refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; the income obtained from providing the right to use copyrights shall not Including royalties.
7. Interest, dividends, and bonus income refer to interest, dividends, and bonus income obtained from individuals owning debts and equity.
8. Income from property leasing refers to the income obtained by individuals from leasing buildings, land use rights, machinery and equipment, vehicles and ships, and other properties.
9. Income from property transfer refers to the income obtained by individuals from the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and ships, and other properties.
10. Incidental income refers to personal income from winning prizes, prizes, lotteries and other accidental income.
11. Other income taxed as determined by the financial department of the State Council.
3 A and B lived in the same room. One day there was a big earthquake and the lights went out. B was old and weak and had difficulty moving. A ran quickly and knocked B down, causing his head to be broken and bleeding, and he fainted on the spot. Death without treatment.
Question: Does A have criminal responsibility?
Answer: When an earthquake occurs and his life is seriously threatened, A knocks down B in order to escape, which is an act of emergency avoidance. Because at that time, the lights were out and the situation was critical. He could not find a way out without infringing on the legitimate rights and interests of others. In order to avoid the urgent danger to his own life, he fled in a hurry, even if he fell to the ground and died, it was considered a "last resort". The situation should be classified as a hedging behavior according to the relevant provisions of the criminal law.
However, considering the specific circumstances of this case, one of the conditions for the establishment of emergency avoidance is that the interests of preservation should be greater than the interests of sacrifice. A’s preservation of his own life at the expense of the lives of others has exceeded the emergency. The limit of hedging is excessive hedging and should bear criminal responsibility, but the punishment should 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 cost of a bankruptcy case is 1 million yuan, the cost of management, price change and distribution of 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 worth 2 million yuan. When the People's Court accepted the bankruptcy application, neither party performed it. The manager requested Company B to continue to perform the contract, and Company B shipped the goods as agreed.
(3) In May 2007, Company A’s property was lost, and the unreasonable manager Wang asked Company A to pay the necessary fees of 100,000 yuan. On July 10, 2007, Company A's property was lost again, and the manager Zhang asked Company A to pay necessary fees of 200,000 yuan.
(4) After the People's Court accepted the bankruptcy application, the administrator decided that Company A should continue to operate and the labor remuneration and social insurance fees it should pay totaled 1.8 million yuan.
Requirements: According to the provisions of the bankruptcy legal system, answer the following questions respectively:
(1) How many million yuan are the total bankruptcy costs?
(2)* **How ??many tens of thousands of yuan is the total profit and debt?
(3) If the debtor's property is only 2 million yuan, how many tens of thousands of yuan can Company B be able to repay?
Correct answer
(1) The total bankruptcy costs are 1.5 million yuan.
(2) The total profit and debt is 4 million yuan.
Analysis
The debt of RMB 2 million arising from the administrator's request to the other party to perform a contract that neither party has completed is an interest debt.
The debt of 200,000 yuan arising from the unreasonable management of the debtor's property is a *benefit debt. It should be noted that the creditor's rights of the administrator without cause arising after the People's Court accepts the bankruptcy application can only be regarded as the beneficial debt; if it occurs before the People's Court accepts the bankruptcy application, the right to repay the fees of the administrator without cause can only be regarded as the bankruptcy debt. Debts are paid. 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 labor remuneration and social insurance fees that the debtor should pay to continue business and other debts arising therefrom of 1.8 million yuan belong to the first profit debt.
(3) The amount of repayment that Company B can obtain is 250,000 yuan.
Analysis
If the debtor's property is insufficient to pay off all bankruptcy expenses and beneficial debts, the bankruptcy expenses must be paid first. Therefore, the debtor's property of 2 million yuan will be used to pay off the bankruptcy expenses of 1.5 million yuan first, and the remaining 500,000 yuan will be used to pay off the beneficial debt;
The debtor's property is not enough to pay off all bankruptcy expenses or beneficial debts Yes, it will be paid off in proportion. Therefore, the amount that Company B can get in repayment = 50 × 200 ÷ 400 = 250,000 yuan.
State-owned enterprises A and B and nine other state-owned enterprises plan to jointly establish "Guangzhong Co., Ltd." (hereinafter referred to as Guangzhong Company). Part of the company's articles of association reads: In addition to holding regular shareholders' meetings, In addition to meetings, extraordinary meetings can also be held. Extraordinary meetings must be convened upon the proposal of 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.
When applying for company registration, the industrial and commercial administration pointed out the illegalities in the company's articles of association regarding the convening of extraordinary shareholders' meetings. It will be corrected after consultation with all shareholders.
In March 1996, Guangzhong Company was registered and established in accordance with the law, with a registered capital of 100 million yuan, of which A contributed industrial property rights, with an agreed price of 12 million yuan; B contributed 14 million yuan, the largest contributor shareholder. After the company was established, A convened and chaired the first shareholders' meeting and established a board of directors.
In May 1996, the board of directors of Guangzhong Company discovered that the actual value of the industrial property rights contributed by The board of directors proposed the following solution: A will make 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, 7 shareholders were in favor of the capital increase, with a total investment of 58.3 million yuan, accounting for 58.3% of the total voting rights; 4 shareholders were not in favor of the capital increase, with a total investment of 41.7 million yuan. , accounting for 41.7% of the total voting rights. The shareholders' meeting passes the capital increase resolution and authorizes 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 violating the 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) The company entered into during the establishment of Guangzhong Company What are the illegalities in the Articles of Association regarding the convening of extraordinary shareholders' meetings? Give reasons.
(2) Is it legal for Guangzhong Company’s first shareholders meeting to be convened and chaired by A? Why?
(3) Is the content of the solution to 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 breach of contract liability for Hainan Branch? Give reasons.
1． The provisions on the right to propose convening an extraordinary shareholders' meeting in the company's articles of association entered into during the establishment of Guangzhong Company are illegal. Article 40 of the "Company Law" stipulates: "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 supervisors of companies without a board of supervisors propose to convene If there is a temporary meeting, a temporary meeting should be held. "Guangzhong Company's articles of association 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 a temporary shareholders' meeting, which is not in compliance with the law. .
2. It is illegal for Guangzhong Company's first shareholders' meeting to be convened and chaired by A. Article 39 of the "Company Law" stipulates: "The first shareholders' meeting shall be convened and presided over by the shareholder who has contributed the most capital and shall exercise its powers in accordance with the provisions of this law." Therefore, the first shareholders' meeting shall be convened and presided over by B.
3. The content of the solution made by Guangzhong Company's board of directors regarding A's insufficient capital contribution is illegal. Article 31 of the "Company Law" stipulates: "After the establishment of a limited liability company, if it is found that the actual value of the non-monetary property used as capital contribution to establish the company is significantly lower than the value specified in the company's articles of association, the shareholder who made the capital contribution shall make up the difference; The other shareholders at the time of establishment of the company bear joint and several liability, rather than the other shareholders sharing the difference in proportion to their capital contribution.
4. The capital increase resolution made by Guangzhong Company's shareholders' meeting is illegal. Paragraph 2 of Article 44 of the "Company Law" stipulates that resolutions to amend the company's articles of association, increase or decrease the registered capital, and to merge, split, dissolve, or change the company's form must be approved by more than two-thirds of the representatives at the shareholders' meeting. approved by voting shareholders.
When Guangzhong Company discussed the voting, the capital contribution of shareholders who agreed accounted for 58.3 of the total voting rights, which did not exceed 2/3. Therefore, the capital increase resolution cannot be passed.
5. Guangzhong Company should bear the liability for breach of contract on behalf of the Shanghai Branch. Article 14 of the "Company Law" stipulates: "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 draft stated that payment would be made within one month after the issuance of the bill. Company C is the payer, and Company D signed and sealed the bill as a guarantee, but did not record the name of the guaranteed person.
After Company B obtained the bill of exchange, it endorsed and transferred it to Company E. Company E in turn endorsed and transferred the bill of exchange to Company F. Company F presented Company C for acceptance on September 12 of that year, and Company C paid A the amount it owed. The company refused to accept the debt because the debt was only 80,000 yuan.
Company F plans to exercise its right of recourse to realize its rights on the bill.
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 that Company F can exercise its right of recourse against? What kind of responsibilities do the pursuers bear?
(2) Does Company C have a natural obligation to pay? If Company C accepts the bill, can it claim that its debt to Company A is only 80,000 yuan? Reason for refusing payment? Briefly state the reason.
(3) In this case, who is the guaranteed person of the bill of exchange? Briefly explain the reasons. If Company D assumes warranty liability for Company F, to whom can Company D exercise its right of recourse? Briefly explain the reasons.
Answer: (1) The recourse objects for which Company F can exercise its right of recourse include: Company E, Company B, Company D and Company A. The persons being pursued shall be jointly and severally liable.
(2) Company C has no natural obligation to pay. If Company C accepts the bill, 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 the instrument may not use the defense between itself and the drawer against the holder. In this hypothetical condition, it is not in compliance with the regulations for Company C to use the defense it had with the drawer A Company against the bearer Company F.
(3) The guaranteed person is Company A. According to the regulations, if the guarantor does not record the name of the guaranteed person on the bill of exchange or sticky note, the acceptor shall be the guaranteed person for the accepted bill of exchange; the drawer shall be the guaranteed person for the unaccepted bill of exchange. In this question, the bill was not accepted, so the drawer, Company A, is the guaranteed party. If Company D assumes warranty liability for Company F, Company D can exercise recourse against Company A. 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, so company D, the guarantor, can only exercise recourse against company A after paying off the bill. Note: In the test questions, 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 also a question about assessing confidentiality and non-compete agreements. No real question was found. However, there have been corresponding cases before:
In confidentiality and non-competition agreements, compensation is a must-included amount. If no corresponding terms are agreed upon, the parties can negotiate with the company for corresponding compensation methods;
p>If the company insists on refusing to pay on the grounds that the contract has not been stipulated in the contract, then the contract lacks the essentials for signing the contract and is unfair, so it is an invalid contract and the parties do not need to bear liability for breach of contract.