三、案例分析題

　　1、

　　<1>、

　　【正確答案】 甲公司最近3年加權(quán)平均凈資產(chǎn)收益率符合公開募集股份的條件。(0.5分)根據(jù)規(guī)定，上市公司向不特定對象公開募集股份的，最近3個會計年度加權(quán)平均凈資產(chǎn)收益率平均不低于6%�？鄢墙�(jīng)常性損益后的凈利潤與扣除前的凈利潤相比，以低者作為加權(quán)平均凈資產(chǎn)收益率的計算依據(jù)。本題中，最近3年加權(quán)平均凈資產(chǎn)收益率為11.2%，因此是符合規(guī)定的。(2分)(2014年教材P212)

　　<2>、

　　【正確答案】 甲公司最近3年累計分配的利潤額符合規(guī)定。(0.5分)根據(jù)規(guī)定，上市公司增發(fā)股票的，最近3年以現(xiàn)金累計分配的利潤不少于最近三年實現(xiàn)的年均可分配利潤的30%。本題中，最近3年累計分配的利潤為：250+260=510(萬元)，最近3年實現(xiàn)的年均可分配利潤的30%為：(1800+1200+1600)/3×30%=460(萬元)。由于最近3年以現(xiàn)金方式累計分配的利潤不少于最近3年實現(xiàn)的年均可分配利潤的30%，因此是符合規(guī)定的。(2分)(2014年教材P211)

　　<3>、

　　【正確答案】 2010年注冊會計師給甲公司出具的帶強調(diào)事項段的無保留意見審計報告不會影響到本次增發(fā)股票。(0.5分)根據(jù)規(guī)定，被注冊會計師出具帶強調(diào)事項段的無保留意見審計報告的，所涉及的事項對發(fā)行人無重大不利影響或者在發(fā)行前重大不利影響已經(jīng)消除的，還是符合增發(fā)股票的條件的。本題中該事項所涉及的重大不利影響在2011年下旬時消除，因此是符合規(guī)定的。(1.5分)(2014年教材P211)

　　<4>、

　　【正確答案】 ①董事會擬定的配售股份的比例不符合規(guī)定。(0.5分)根據(jù)規(guī)定，配股發(fā)行新股的，擬配售股份數(shù)量不超過本次配售股份前股本總額的30%。本題中，向原有股東配售的股份比例為3800萬元，超過了股本總額12000萬元的30%(3600萬元)，因此是不符合規(guī)定的。(1分)(2014年教材P211)

　�、诒敬文技馁Y金用于持有交易性金融資產(chǎn)的決定不符合規(guī)定。(0.5分)根據(jù)規(guī)定，除金融類企業(yè)外，本次募集資金使用項目不得為持有交易性金融資產(chǎn)和可供出售的金融資產(chǎn)。(1分)(2014年教材P211)

　　<5>、

　　【正確答案】 股東大會的表決可以通過本次增發(fā)股票的決議。(0.5分)根據(jù)規(guī)定，股東大會就發(fā)行事項作出決議，必須經(jīng)出席會議的股東所持表決權(quán)的2/3以上通過。本題中，同意本次增發(fā)的股東所持有表決權(quán)股份總數(shù)為6300萬元，超過了出席會議股東所持表決權(quán)的2/3(6000萬元)，因此是符合規(guī)定的。(1.5分)(2014年教材P213)

　　2、

　　<1>、

　　【正確答案】 公司章程中關(guān)于董事任期的規(guī)定不符合規(guī)定(0.5分)。根據(jù)規(guī)定，董事任期由公司章程規(guī)定，但每屆任期不得超過3年。本題中，規(guī)定公司董事任期為4年是不符合要求的。(2014年教材P168、156)(0.5分)

　　In the company's articles of association, the regulation about the term of office of a director does not meet the requirements. As stipulated, the term of office of a director shall be specified in the company's articles of association, but each of which shall not exceed three years. So in here, the 4-year terms of office of a director do not meet the requirements.

　　<2>、

　　【正確答案】 公司章程中關(guān)于監(jiān)事會職工代表人數(shù)的規(guī)定不合法(0.5分)。根據(jù)規(guī)定，監(jiān)事會應(yīng)當包括股東代表和適當比例的公司職工代表，其中職工代表的比例不得低于1/3，具體比例由公司章程規(guī)定。本題中，監(jiān)事會成員為7人，職工代表人數(shù)不得低于3人，因此公司章程中定為2名是不合法的。(2014年教材P169)(0.5分)

　　In the company's articles of association, the regulation about the number of the employee’s representatives on the Board of Supervisors is unlawful. As stipulated, the Board of Supervisors should include the shareholder representatives and the employee’s representatives in appropriate proportion. In specifically, the proportion of the employee’s representatives is no less than one-third and is regulated by the company’s articles of association. If there are seven members in the Board of Supervisors, the employee’s representatives should be no less than 3 people. But there are only two employee’s representatives here. So it is unlawful.

　　<3>、

　　【正確答案】 公司章程中關(guān)于股權(quán)轉(zhuǎn)讓的規(guī)定合法(0.5分)。根據(jù)規(guī)定，公司章程對股權(quán)轉(zhuǎn)讓另有規(guī)定的，從其規(guī)定。本題中，公司章程就股權(quán)轉(zhuǎn)讓作出了與《公司法》不同的規(guī)定，要按照公司章程的規(guī)定執(zhí)行。(2014年教材P171)(0.5分)

　　In the company's articles of association, the regulation about the transfer of shares is lawful. As stipulated, if the company's articles of association set up another regulation, then this regulation should be followed. If there are different between the Company Law and the regulation, which is set up by company's articles of association, this regulation should be followed.

　　<4>、

　　【正確答案】 不符合法律規(guī)定(0.5分)。根據(jù)規(guī)定，股份有限公司召開董事會，董事因故不能出席時，可以書面委托其他董事代為出席，但書面委托書中應(yīng)載明授權(quán)范圍。在本題中，董事謝某以電話方式委托董事李某代為出席會議行使表決權(quán)，委托方式不合法。(2014年教材P157)(0.5分)

　　It is unlawful. As stipulated, for the joint stock limited company, if the director is unable to attend the Board meeting, he may present a proxy in written form to the Board. But the written proxy should limit the scope of authority. In here, the director Xie entrusted Li as the representative to participate in the meeting and exercise the voting rights on his behalf, by telephone. This means of entrustment is unlawful.

　　<5>、

　　【正確答案】 符合法律規(guī)定(0.5分)。根據(jù)規(guī)定，解聘公司經(jīng)理屬于董事會的職權(quán)。(2014年教材P156)(0.5分)

　　It is lawful. As stipulated, the Board of Director has the authority to dismiss the company’s manager.

　　<6>、

　　【正確答案】 符合法律規(guī)定。(0.5分)根據(jù)規(guī)定，董事、高級管理人員不得未經(jīng)股東會或股東大會同意，利用職務(wù)便利為自己或者他人謀取屬于公司的商業(yè)機會，自營或者為他人經(jīng)營與所任職公司同類的業(yè)務(wù)，否則所得收入歸公司所有。(2014年教材P174)(0.5分)

　　It is lawful. As stipulated, directors or senior managers, without the authority, shall not make use of functions to facilitate access for themselves or others to get the business opportunities which belong to the company. And they also shall not make use of functions to run the proprietary trading or work for other similar business. Otherwise, these incomes will belong to the company.

　　<7>、

　　【正確答案】 凈資產(chǎn)折股比例符合規(guī)定(0.5分)。根據(jù)規(guī)定，有限責(zé)任公司變更為股份有限公司的，折合的實收股本總額不得高于凈資產(chǎn)額。本題中，凈資產(chǎn)額為1200萬元，折股比例為80%，折合后的實收股本960萬元低于1200萬元，符合規(guī)定。(2014年教材P172)(0.5分)

　　The share exchange rate of the net assets is in line with the Company Law. As stipulated, the transformation of a limited liability company to a joint stock limited company shall satisfy that the total paid-in capital of the share exchange shall be less than the net worth. In here, net worth is 12,000,000 RMB and the share exchange rate is 80%. So the paid-in capital is 9,600,000 RMB which is less than 12,000,000 and comply with the regulation.

　　<8>、

　　【正確答案】 非公開發(fā)行后股本總額為15960萬元，A股東原有股份441.6萬股(960×46%)，本次增發(fā)認購了3000萬股，共3441.6萬股，持股比例為21.56%。B股東原有股份124.8萬股(960×13%)，本次沒有認購增發(fā)股份，發(fā)行后持股比例為0.78%。C股東原有股份105.6萬股(960×11%)，本次沒有認購增發(fā)股份，發(fā)行后持股比例為0.66%。D股東原有股份76.8萬股(960×8%)，本次沒有認購增發(fā)股份，發(fā)行后持股比例為0.48%。(2014年教材P211)(3分)

　　After the private placement, the total amount of capital is 159,600,000 RMB.

　　For shareholder A, the original stock is 4,416,000 shares (960×46%), the subscription of the additional issues this time is 30,000,000 shares, so the total amount is 34,416,000 shares, with a 21.56% stake.

　　For shareholder B, the original stock is 1,248,000 shares (960×13%), no subscription of the additional issues this time, so it has a 0.78% stake.

　　For shareholder C, the original stock is 1,056,000 shares (960×11%), no subscription of the additional issues this time, so it has a 0.66% stake.

　　For shareholder D, the original stock is 768,000 shares (960×8%), no subscription of the additional issues this time, so it has a 0.48% stake.

　　<9>、

　　【正確答案】 甲公司不需要向中國證監(jiān)會核準并定性為非上市公眾公司(0.5分)。根據(jù)規(guī)定，股票向特定對象轉(zhuǎn)讓導(dǎo)致股東累計超過200人的股份有限公司，應(yīng)當依法向中國證監(jiān)會申請核準，核準后該公司被定性為非上市公眾公司。本題中，甲公司的股東經(jīng)過向特定對象轉(zhuǎn)讓股份后，股東人數(shù)為200人，沒有超過200人，因此可以不用經(jīng)過中國證監(jiān)會核準。(2014年教材P200)(2.5分)

　　【提示】甲公司原有股東去除小股東一共4名，2012年定向增發(fā)股票后增加了30名，2013年，B股東因為轉(zhuǎn)讓“部分股份”增加了8名，C股東“全部股份”均轉(zhuǎn)讓，因此增加了15名，減少了1名，D股東轉(zhuǎn)讓“部分股份”，增加了5名，原有小股東轉(zhuǎn)讓股份后最終共139名，因此甲公司最終股東人數(shù)為：4+30+8+15-1+5+139=200(名)。

　　Company A does not need to apply for approval by the CSRC to qualify it as the private company. As stipulated, if the stock transfers to a certain one and the stockholders’ number has accumulated more than 200 people, in this situation, Company A should submit their application to the CSRC, according to laws. After the approval, Company A shall be qualified as a private company. In here, a shareholder of Company A transferred his stock to someone, then the number of shareholders is 200 people, which is less than 200. Therefore, for Company A, it does not need get the approval by the CSRC.

　　Tip:

　　Except of the minority shareholders, Company A’s original numbers of shareholders is 4. After the additional issues, in 2012, the number of shareholders increased by 30.

　　In 2013, Shareholder B transferred part of his stakes, and then the shareholders’ number was increased by 8.

　　And shareholder C transferred all of his stakes, and then the shareholders’ number was increased by 15 and decreased by 1.

　　Shareholder D transferred part of his stakes, and then the shareholders ‘number was increased by 5. After the transfer of stock, there are 139 minority shareholders left. Therefore, finally, the number of shareholders is 4+30+8+15-1+5+139=200 (people)

　　相關(guān)推薦：

　　2014年注冊會計師考試《經(jīng)濟法》備考全攻略

　　2014年注冊會計師《經(jīng)濟法》新舊教材變化對比

　　2014注冊會計師《經(jīng)濟法》最后沖刺試題及解析匯總