第 1 頁(yè):?jiǎn)雾?xiàng)選擇題 |
第 3 頁(yè):多項(xiàng)選擇題 |
第 4 頁(yè):案例分析題 |
三、案例分析題(本題型共4小題。第1小題12分,第2小題13分,第3小題13分,第4小題17分。其中第2小題可以選用英文解答,如使用中文解答,最高得分為13分;如使用英文解答,該小題須全部使用英文,最高得分為18分。本題型最高得分為60分。)
392013年10月,甲企業(yè)接到一份服裝加工的訂單,由于資金不足,甲企業(yè)與提供原材料的乙公司簽訂合同,以本企業(yè)所有的一輛奔馳轎車(價(jià)值80萬(wàn)元)作抵押,為應(yīng)付的50萬(wàn)元原材料貨款提供擔(dān)保。雙方在合同中約定:如甲企業(yè)到期不能支付貨款,則該奔馳車歸乙公司所有。由于雙方是多年合作關(guān)系,簽訂抵押合同后沒(méi)有辦理抵押登記。
2013年11月,甲企業(yè)為購(gòu)買加工設(shè)備,又以該奔馳轎車作質(zhì)押向丙公司提供擔(dān)保,雙方簽訂了質(zhì)押合同并移交了該奔馳車。在質(zhì)押期間,丙公司的工作人員開(kāi)著質(zhì)押的奔馳車辦理公務(wù)時(shí)與他人相撞,汽車受損被送到丁修理廠修理,共花費(fèi)修理費(fèi)3000元。汽車修好后,丙公司派人去提車。丁修理廠收取修理費(fèi)后,要求丙公司把以前所欠的1萬(wàn)元汽車維修費(fèi)還清,遭到丙公司的拒絕,于是丁修理廠以行使留置權(quán)為名義拒絕交車。
要求:根據(jù)以上事實(shí)并結(jié)合法律的規(guī)定,回答下列問(wèn)題。
(1)甲企業(yè)與乙公司簽訂的抵押合同約定“甲企業(yè)到期不能支付貨款,則該奔馳車歸乙公司所有”的條款是否有效?并說(shuō)明理由。
(2)甲企業(yè)與乙公司簽訂的抵押合同沒(méi)有辦理抵押登記,抵押權(quán)是否設(shè)立?并說(shuō)明理由。
(3)如果質(zhì)押有效,奔馳車的3000元的修理費(fèi)應(yīng)由誰(shuí)承擔(dān)?并說(shuō)明理由。
(4)丁修理廠是否可以行使留置權(quán)?并說(shuō)明理由。
答案解析:
(1)甲企業(yè)與乙公司約定的該條款無(wú)效。根據(jù)規(guī)定,抵押權(quán)人在債務(wù)履行期屆滿前,不得與抵押人約定債務(wù)人不履行到期債務(wù)時(shí)抵押財(cái)產(chǎn)歸債權(quán)人所有。如果雙方在合同中約定債務(wù)人不履行到期債務(wù)時(shí),抵押財(cái)產(chǎn)歸債權(quán)人所有,則此條款無(wú)效。
(1)The Clause stipulated by A Company and B Company is invalid.ACCording to the RealRight law of the Peop1e’S RepubliC of China,the mortgagee and the mortgagor may,prior to the expiration of the time limit for paying debts,not stipulate that the ownership of the mortgaged property will attributed to the obligee when theob1igor fails to pay its due debts.If the partiesstipulate in the ContraCt that the ownership of themortgaged property will attributed to the obligeewhen the obligor fails to pay its due debts,suchstipulation shall be invalid.
(2)甲企業(yè)與乙公司之間設(shè)立了抵押權(quán)。根據(jù)規(guī)定,當(dāng)事人以《物權(quán)法》規(guī)定的生產(chǎn)設(shè)備、原材料、半成品、產(chǎn)品,正在建造的船舶、航空器,交通運(yùn)輸工具設(shè)定抵押,抵押權(quán)自抵押合同生效時(shí)設(shè)立。未經(jīng)登記,不得對(duì)抗善意第三人。因此對(duì)這些財(cái)產(chǎn)是否進(jìn)行抵押登記,完全由當(dāng)事人決定。
(2)The mortgage right is established between A Company and B Company.ACCording to the Real Right law of the People’S RepubliC of China,where a mortgage is established,as presCribed by the Real Right law,on manufaCturing faCilities,raw materials,semi—manufaCtured goods,finished products,buildings,vessels or aircraft under Construction,or means of Communications and transportation,the mortgage right shall be established since the mortgage Contract Comes into effect;without mortgage registration,the mortgage right may not Challenge any third party with good faith.Therefore,whether to go through the mortgage registration in respect of the property shall be deCided by the parties.
(3)修理費(fèi)應(yīng)由丙公司承擔(dān)。根據(jù)規(guī)定,質(zhì)權(quán)人負(fù)有妥善保管質(zhì)押財(cái)產(chǎn)的義務(wù);因保管不善致使質(zhì)押財(cái)產(chǎn)毀損、滅失的,應(yīng)當(dāng)承擔(dān)賠償責(zé)任。
(3)The repair Costs shall be borne by C Company.ACCording to the Real Right law of the People’S RepubliC of China,a pledgee shall be obliged tO properly keep pledged properties;and where pledged properties are damaged Or lost byvirtue of improper keeping,the pledgee shall make Compensations.
(4)丁修理廠可以行使留置權(quán)。根據(jù)規(guī)定,留置權(quán)的成立條件是:①債權(quán)人占有債務(wù)人的動(dòng)產(chǎn);②債權(quán)人留置的動(dòng)產(chǎn),應(yīng)當(dāng)與債權(quán)屬于同一法律關(guān)系,但企業(yè)之間留置的除外;③債權(quán)已屆清償期且債務(wù)人未按規(guī)定期限履行義務(wù)。本題中的情形符合留置權(quán)成立的條件,所以丁修理廠是可以行使留置權(quán)的。
(4)D Repair Shop may exerCise the lien.ACCording to the RealRight law of the People’SRepubliC of China,effeCtive Conditions of lien onChattels inClude:①the Chattels that are ownedby the obligor are lawfully oCCupied by theobligee;②the Chattels taken as lien by theobligee and the obligee’S rights shall fall into asame legal relationship,except for the lienbetween enterprises;③the obligor fai1s to payoff its due debts.In this Case,the effectiveConditions of 1ien are met,so the lien may be ex—erCiseD.
相關(guān)推薦:
2014年注冊(cè)會(huì)計(jì)師《經(jīng)濟(jì)法》新舊教材變化對(duì)比
2014年注冊(cè)會(huì)計(jì)師考試《經(jīng)濟(jì)法》章節(jié)習(xí)題匯總