2010年注冊會計師《經(jīng)濟法》沖刺模擬試題(9)

　　三、綜合題

　　1.

　　【正確答案】：(1)A公司的售樓廣告中有關(guān)小區(qū)綠化率和高檔會所的說明應(yīng)視為要約。根據(jù)規(guī)定，商品房的銷售廣告和宣傳資料為要約邀請，但是出賣人就商品房開發(fā)規(guī)劃范圍內(nèi)的房屋及相關(guān)設(shè)施所作的說明和允諾具體確定，并對商品房買賣合同的訂立以及房屋價格的確定有重大影響的，應(yīng)當(dāng)視為要約。本題A公司的售樓廣告中有關(guān)小區(qū)綠化率和高檔會所的說明，對商品房買賣合同的訂立以及房屋價格的確定有重大影響。因此，應(yīng)當(dāng)視為要約。

　　(1)The information about community green rate and club in Company As Sales advertisements should be considered as offer According to the regulations, the Sales advertisements and promotional materials is an invitation to offer. But if the information and the promise is specific and definite, and has a great effect on determining the price and signing the contract, it should be considered as an offer.

　　In this case, the information about the community green rate and club play a great role in signing the sales contract and determining the price, soo it isan offer.

　　(2)盡管雙方未將售樓廣告中有關(guān)小區(qū)綠化率和高檔會所的說明載入雙方簽訂的商品房買賣合同，A公司的行為也應(yīng)承擔(dān)違約責(zé)任。根據(jù)規(guī)定，該說明和允諾即使未載入商品房買賣合同，亦應(yīng)當(dāng)視為合同內(nèi)容，當(dāng)事人違反的，應(yīng)當(dāng)承擔(dān)違約責(zé)任。

　　(2)Although the information about the community green rate and club wasnt written in the sales contract, Company A should undertake the responsibility of breach of contract, because, according to the regulation, even the information and the promise hasnt been written in the sales contract, it is also a part of the contract. The parties who violate the contract should undertake the responsibility.

　　(3)如果A公司以約定的違約金過高為由請求人民法院減少，人民法院會支持其請求。根據(jù)規(guī)定，當(dāng)事人以約定的違約金過高為由請求減少的，應(yīng)當(dāng)以違約金超過造成的損失30%為標(biāo)準(zhǔn)適當(dāng)減少。本題合同約定的違約金為100000元，李某遭到的經(jīng)濟損失為39000元，因此對A公司以約定的違約金過高為由請求人民法院減少，人民法院將支持其請求。

　　(3)If Company A demands to reduce the amount of penal sum, the Court should support the demand. According to the regulations, if the parties demand to reduce the amount of penal sum, the amount should be reduced by 30% of the balance between the penal sum and the loss.

　　In this topic, the penal sum in the contract is 100000 yuan, Mr. Lis loss is 39000 yuan. So when Company A demands to reduce the amount of penal sum, the Court should support its demand.

　　(4)C公司申請人民法院將該商品房拍賣，并將其拍賣所得價款優(yōu)先清償建設(shè)工程價款的請求，是不符合法律規(guī)定的。根據(jù)規(guī)定，發(fā)包人未按照約定支付價款的，經(jīng)承包人催告發(fā)包人仍不支付的，承包人可以與發(fā)包人協(xié)議將該工程折價，也可以申請人民法院將該工程依法拍賣，建設(shè)工程的價款就該工程折價或者拍賣的價款優(yōu)先受償，并優(yōu)先于抵押權(quán)和其他債權(quán)。但消費者交付購買商品房的全部或者大部分款項后，承包人就該項商品房享有的工程價款優(yōu)先受償權(quán)不得對抗買受人。本題買受人李某已按合同約定支付了全額房款，C公司就該項商品房享有的工程價款優(yōu)先受償權(quán)不得對抗買受人李某和其他購房人。

　　(4)It is illegal for Company C to ask to auction the flat and to use the gain to pay the cost of the construction project. According to the regulations, if the client doesn’t pay for the cost, and if after the contractor urge, the client doesn’t pay for it either, they can consult to convert the project into money, or demand the Court to auction the project, then use the gain to pay for the cost of the construction project firstly. The cost of the construction project has the priority to the mortgage and other creditors. But if the customer has paid most or all of the money, the customers have the priority to others. In this case, Mr. Li has paid for the house, so Mr. Li and other customers have the priority.

　　【答疑編號10081518】