2011年注冊(cè)會(huì)計(jì)師考試《經(jīng)濟(jì)法》模擬試題(9)

　　三、綜合題

　　1

　　[答案] (1)公司成立時(shí)擬定的注冊(cè)資本數(shù)額符合法律規(guī)定。根據(jù)《公司法》規(guī)定，有限責(zé)任公司的注冊(cè)資本最低限額為3萬(wàn)元。

　　(2)股東的出資方式符合法律規(guī)定。根據(jù)《公司法》規(guī)定，股東可以用貨幣出資、也可以用實(shí)物、知識(shí)產(chǎn)權(quán)、土地使用權(quán)等出資。但股東的貨幣出資額不符合法律規(guī)定。根據(jù)《公司法》規(guī)定，全體股東的貨幣出資金額不得低于有限責(zé)任公司注冊(cè)資本的30%，而本題中，股東的貨幣出資占注冊(cè)資本的20%，不符合規(guī)定。

　　(3)公司董事會(huì)通過(guò)增設(shè)市場(chǎng)開(kāi)發(fā)部的決議符合法律規(guī)定，但聘任B為市場(chǎng)開(kāi)發(fā)部經(jīng)理是不符合規(guī)定的。根據(jù)規(guī)定，決定公司內(nèi)部機(jī)構(gòu)設(shè)置，屬于董事會(huì)的職權(quán);但聘任市場(chǎng)開(kāi)發(fā)部經(jīng)理則是公司(總)經(jīng)理的職權(quán)。

　　(4)董事會(huì)聘任監(jiān)事D為財(cái)務(wù)負(fù)責(zé)人不符合法律規(guī)定。根據(jù)《公司法》的規(guī)定，董事會(huì)應(yīng)根據(jù)經(jīng)理的提名，聘任和解聘財(cái)務(wù)負(fù)責(zé)人，但董事、高級(jí)管理人員不得兼任本公司的監(jiān)事，高級(jí)管理人員包括財(cái)務(wù)負(fù)責(zé)人，因此，董事會(huì)聘任監(jiān)事D為財(cái)務(wù)負(fù)責(zé)人不符合法律規(guī)定。

　　(5)王某在B公司的任職行為不符合法律規(guī)定。根據(jù)《公司法》的規(guī)定，董事、監(jiān)事、高級(jí)管理人員不得未經(jīng)股東會(huì)或者股東大會(huì)同意，利用職務(wù)便利為自己或者他人謀取屬于公司的商業(yè)機(jī)會(huì)，自營(yíng)或者為他人經(jīng)營(yíng)與所任職公司同類(lèi)的業(yè)務(wù);本題王某是A公司的董事，又是B公司的常務(wù)副總經(jīng)理，而A公司與B公司所經(jīng)營(yíng)的業(yè)務(wù)屬于同類(lèi)營(yíng)業(yè)，且其行為損害了A公司的利益。所以，王某在B公司的任職行為不符合法律規(guī)定。

　　(6)①A公司要求王某將其B公司所得收入歸A公司所有符合法律規(guī)定。根據(jù)《公司法》的規(guī)定，董事、監(jiān)事、高級(jí)管理人員未經(jīng)股東會(huì)或者股東大會(huì)同意，利用職務(wù)便利為自己或者他人謀取屬于公司的商業(yè)機(jī)會(huì)，自營(yíng)或者為他人經(jīng)營(yíng)與所任職公司同類(lèi)的業(yè)務(wù)，其所得收入應(yīng)當(dāng)歸公司所有。②A公司董事會(huì)撤銷(xiāo)王某董事職務(wù)、增補(bǔ)張某為A公司董事的決議不符合法律規(guī)定。根據(jù)《公司法》的規(guī)定，選舉和更換董事屬于有限責(zé)任公司股東會(huì)的職權(quán)，公司董事會(huì)無(wú)權(quán)選舉和更換董事。

　　(7)①甲企業(yè)應(yīng)當(dāng)補(bǔ)足出資。根據(jù)規(guī)定，有限責(zé)任公司成立后，發(fā)現(xiàn)作為設(shè)立公司出資的非貨幣財(cái)產(chǎn)的實(shí)際價(jià)額顯著低于公司章程所定價(jià)額的，應(yīng)當(dāng)由交付該出資的股東補(bǔ)足其差額。②乙和丙應(yīng)該對(duì)甲出資不實(shí)的行為承擔(dān)責(zé)任。根據(jù)《公司法》規(guī)定，公司設(shè)立時(shí)的其他股東承擔(dān)連帶責(zé)任。③股東會(huì)免除甲企業(yè)補(bǔ)足出資義務(wù)的決議是不符合規(guī)定的。根據(jù)《公司法》規(guī)定，發(fā)起人股東對(duì)資本充實(shí)責(zé)任是法定責(zé)任，不得以發(fā)起人協(xié)議的約定、公司章程規(guī)定或股東會(huì)決議免除。

　　(1)The Paid in capital of the Company A meets the requirement of related law. According to the Company Law, the minimum Paid in capital of limited liability company is RMB 30,000

　　(2)The shareholders’ way of contribution meet the requirements of related law. According to the Company Law, shareholders can make their capital contributions in the following ways: monetary contribution, in-kind contribution, intellectual right contribution, land use right contribution. However, the shareholders’ monetary contribution amount does not meet the related law. According to the Company Law, the total monetary contribution of all shareholders should exceed 30 percent of total Paid in capital of the limited responsibility company. In this case, the total monetary contribution of all share holders only accounts for 20 percent of the total Paid in capital, so this does not meet the requirements stipulated in the Company Law

　　(3)It meet the requirement of related law for the Board of Directors to set up new marketing department, but it does not meet the requirement of related law for the Board of Directors to nominate B as the manager of marketing department. As stipulated, the Board of Director has the authority to set up internal departments, but the general manager has the authority to nominate the manager of marketing department

　　(4)It does not meet the requirement for the Board of Directors to nominate supervisor D as financial administrator of the company, because according to the Company Law, although Board of Directors has the authority to nominate or fire financial administrator based on the general manager’s recommendation, directors and senior executives including financial administrator cannot serve concurrently as a supervisor

　　(5)It does not meet the requirement for Mr. Wang to serve as vice general manager of Company

　　B.According to the Company Law, without the general meeting of shareholders’ approval, directors, supervisors and other senior executives cannot take advantage of their position to seek commercial opportunities which belong to the company for their own or for others’ interest, and cannot operate similar business with the company for their own or for others. In this case, Mr. Wang is director of Company A and also vice general manager of Company B, Company A and Company B operate similar business, and also Mr. Wang’s behavior impairs the interest of Company A, so it is not appropriate for Mr. Wang to serve as vice general manager of Company

　　B

　　(6)①I(mǎi)t meet the requirement for Company A to ask Mr. Wang to give his gain from Company B to Company A, because according to the Company Law, without the general meeting of shareholders’ approval, if directors, supervisors and other senior executives take advantage of their position to seek commercial opportunities which belong to the company for their own or for others’ interest, or operate similar business with the company for their own or for others, all gain s are belong to the company. ②It does not meet the requirement for Board of Directors of Company A to fire Mr. Wang as director of Company A, and to nominate Mr. Zhang as director of Company A, because according to the Company Law, the general meeting of shareholders has the authority to nominate and change directors, and Board of Directors does not have the authority

　　(7)①Company Jia should further complete its contribution. According to related regulations, after establishment of limited liability company, if the actual value of the non-monetary contribution is obviously lower than the value specified in the articles of the company, the related shareholder should further contribute to eliminate the difference. ②Company Yi and Company Bing should undertake the responsibility of Company Jia’s untrue contribution. According to the Company Law, the other establishment shareholders of limited liability company should undertake joint and several liability. ③It does not meet the requirement for the Board of Directors to exempt Company Jia’s responsibility to further contribute, because according to the Company Law, it is legal responsibility for the sponsor shareholder to adequately contribute the Paid in capital, which cannot be exempted by any agreement, article or board resolution

　　2

　　[答案] (1)拒付理由成立。根據(jù)支付結(jié)算法律制度規(guī)定，采用托收承付結(jié)算方式時(shí)，必須事先簽有買(mǎi)賣(mài)合同并在合同中明確規(guī)定采用該種結(jié)算方式，否則付款人有權(quán)拒絕。

　　(2)乙對(duì)到期票據(jù)拒付的理由不能成立。因?yàn)槠睋?jù)債務(wù)人不得以自己與持票人的前手之間的抗辯事由對(duì)抗持票人。

　　(3)丁、丙拒絕承擔(dān)責(zé)任的理由不成立。

　�、俣〉睦碛刹怀闪�。根據(jù)《票據(jù)法》規(guī)定，持票人向其前手行使追索權(quán)的金額包括票據(jù)金額、票據(jù)利息和發(fā)出追索通知所需的費(fèi)用，故追索金額82萬(wàn)元合法。

　　②丙的理由不成立。背書(shū)時(shí)間和付款日期均為相對(duì)應(yīng)記載事項(xiàng)，記載與否，不影響票據(jù)形式的合法性和有效性。

　　(4)丙對(duì)票據(jù)實(shí)施的行為屬于偽造、變?cè)炱睋?jù)的欺詐行為：①假冒甲的名義背書(shū)并盜蓋甲公司公章屬于偽造票據(jù)的行為;②涂改票據(jù)金額的行為屬于變?cè)煨袨椤?/P>

　　(5)甲應(yīng)承擔(dān)連帶責(zé)任。匯票結(jié)算方式下，前手是否接到追索通知，不影響后手追索權(quán)的行使，甲向戊付款后，可就其后手延期通知給其造成的損失要求后手承擔(dān)賠償責(zé)任。

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