首頁 考試吧論壇 Exam8視線 考試商城 網(wǎng)絡(luò)課程 模擬考試 考友錄 實用文檔 求職招聘 論文下載
2011中考 | 2011高考 | 2012考研 | 考研培訓(xùn) | 在職研 | 自學(xué)考試 | 成人高考 | 法律碩士 | MBA考試
MPA考試 | 中科院
四六級 | 職稱英語 | 商務(wù)英語 | 公共英語 | 托福 | 雅思 | 專四專八 | 口譯筆譯 | 博思 | GRE GMAT
新概念英語 | 成人英語三級 | 申碩英語 | 攻碩英語 | 職稱日語 | 日語學(xué)習(xí) | 法語 | 德語 | 韓語
計算機等級考試 | 軟件水平考試 | 職稱計算機 | 微軟認(rèn)證 | 思科認(rèn)證 | Oracle認(rèn)證 | Linux認(rèn)證
華為認(rèn)證 | Java認(rèn)證
公務(wù)員 | 報關(guān)員 | 銀行從業(yè)資格 | 證券從業(yè)資格 | 期貨從業(yè)資格 | 司法考試 | 法律顧問 | 導(dǎo)游資格
報檢員 | 教師資格 | 社會工作者 | 外銷員 | 國際商務(wù)師 | 跟單員 | 單證員 | 物流師 | 價格鑒證師
人力資源 | 管理咨詢師考試 | 秘書資格 | 心理咨詢師考試 | 出版專業(yè)資格 | 廣告師職業(yè)水平
駕駛員 | 網(wǎng)絡(luò)編輯
衛(wèi)生資格 | 執(zhí)業(yè)醫(yī)師 | 執(zhí)業(yè)藥師 | 執(zhí)業(yè)護(hù)士
會計從業(yè)資格考試會計證) | 經(jīng)濟(jì)師 | 會計職稱 | 注冊會計師 | 審計師 | 注冊稅務(wù)師
注冊資產(chǎn)評估師 | 高級會計師 | ACCA | 統(tǒng)計師 | 精算師 | 理財規(guī)劃師 | 國際內(nèi)審師
一級建造師 | 二級建造師 | 造價工程師 | 造價員 | 咨詢工程師 | 監(jiān)理工程師 | 安全工程師
質(zhì)量工程師 | 物業(yè)管理師 | 招標(biāo)師 | 結(jié)構(gòu)工程師 | 建筑師 | 房地產(chǎn)估價師 | 土地估價師 | 巖土師
設(shè)備監(jiān)理師 | 房地產(chǎn)經(jīng)紀(jì)人 | 投資項目管理師 | 土地登記代理人 | 環(huán)境影響評價師 | 環(huán)保工程師
城市規(guī)劃師 | 公路監(jiān)理師 | 公路造價師 | 安全評價師 | 電氣工程師 | 注冊測繪師 | 注冊計量師
繽紛校園 | 實用文檔 | 英語學(xué)習(xí) | 作文大全 | 求職招聘 | 論文下載 | 訪談 | 游戲
您現(xiàn)在的位置: 考試吧(Exam8.com) > 資格類考試 > 注冊會計師考試 > 模擬試題 > 經(jīng)濟(jì)法 > 正文

2010年注冊會計師《經(jīng)濟(jì)法》沖刺模擬試題(11)

2010年注冊會計師專業(yè)階段考試于9月11、12日舉行,考試吧提供了“2010年注冊會計師《經(jīng)濟(jì)法》沖刺模擬試題”,幫助考生備考。更多資料請關(guān)注考試吧注冊會計師考試網(wǎng)(http://cpa.exam8.com/)。
第 18 頁:參考答案及解析

  三、綜合題

  1

  [答案] (1)①董事會出席人數(shù)符合規(guī)定,根據(jù)規(guī)定,董事會會議應(yīng)有過半數(shù)的董事出席方可舉行,本題親自出席會議的董事有6名,符合規(guī)定。參見教材P144

  The number of the directors attending the meeting complies with the requirements of the law. According to the stipulations, a meeting of the board of directors may not be held unless more than half of the directors attend such meeting. In this case, there are six directors to attend the meeting, so it meets the requirements of the law. (refer to p144 of textbook)

  ②張某不能接受委托代為行使表決權(quán)。根據(jù)規(guī)定,董事因故不能出席董事會會議的,可以書面委托其他董事代為出席。而張某為本公司的監(jiān)事,不是董事,不能代為行使表決權(quán)。參見教材P144

  Mr. Zhang cant be entrusted to exercise the right to vote. According to the regulations, if a director cannot attend the meeting for some reasons, he may issue a written authorization to entrust another director to attend such meeting on his behalf. But Mr. Zhang is a supervisor, not a director, so he cant be entrusted to exercise the voting right. (refer to p144 of the textbook)

  (2)會議通過了A上市公司的子公司B為董事高某提供借款10萬元的決定不符合規(guī)定。根據(jù)規(guī)定,公司不得直接或者通過子公司向董事、監(jiān)事、高級管理人員提供借款,因此,本題中,A上市公司通過自己的子公司為董事提供借款的決定是違法的。參見教材P145

  The decision made at the meet that Subsidiary B of Listed Company A lends CNY100000 to Mr. Gao, a director, doesnt comply with the requirements of the law. According to the stipulations, the company must not lend money to its directors, supervisors or senior officers directly, or through its subsidiaries. (refer to p145 of textbook)

  (3)董事會通過了一項與B公司簽訂房屋租賃合同的決定是合法的,根據(jù)規(guī)定,上市公司董事與董事會會議決議事項所涉及的企業(yè)有關(guān)聯(lián)關(guān)系的,該董事會會議由過半數(shù)的無關(guān)聯(lián)關(guān)系董事出席即可舉行,本題出席董事會的董事中,有5名是無關(guān)聯(lián)董事,是符合規(guī)定的。另外,董事會會議所作決議須經(jīng)無關(guān)聯(lián)關(guān)系董事過半數(shù)通過,本題5名董事全部通過,是可以通過該決議的。參見教材P146

  The decision made by Board of Directors to enter into a house-leasing contract with Company B complies with the requirements of relevant laws. As per the stipulation, if the director of a listed company is affiliated with the enterprise involved in the matters discussed by the board of directors, the meeting of the board of directors may be held once more than half of the unaffiliated directors will be present..In this case, among the directors attending the meeting, 5 are not related party and this is in line with the stipulation. Further, the resolution made by the Board of Directors should be passed by half of directors who are not related parties. In this case, as all 5 directors have voted for consent, the resolution can be passed

  (4)董事會會議記錄存在如下的不當(dāng)之處。根據(jù)規(guī)定,董事會會議記錄,應(yīng)由出席會議的董事在會議記錄上簽名。因此,列席董事會會議的監(jiān)事無須在會議記錄上簽名,而該公司列席董事會會議的監(jiān)事在會議記錄上簽名,是不符合規(guī)定的。參見教材P144

  There exist some improper places in the minutes of Board of Directors meeting. As per the stipulations, the said minute should be signed by all the directors attending the meeting. So, it is not necessary for the supervisor sitting in on the meeting to sign on the minute. In this case, however, it is not in line with the regulations for the supervisor sitting in on the meeting to sign on the minutes. (ref to p144 of textbook)

  (5)A公司與C公司、D公司達(dá)成的協(xié)議屬于橫向壟斷協(xié)議中的固定商品價格的協(xié)議。該類協(xié)議被我國《反壟斷法》所禁止。參見教材P581

  The agreement concluded by Company A and Company C and D belongs to the fixing goods prices agreement under the horizontal agreement. Such type of agreement is prohibited by Chinese Anti-monopoly Law. (ref to p581 of textbook)

  (6)A公司與下游經(jīng)銷商達(dá)成的協(xié)議屬于縱向壟斷協(xié)議中的限定向第三人轉(zhuǎn)售商品的最低價格的協(xié)議。該類協(xié)議被我國《反壟斷法》所禁止。參見教材P585

  The agreement concluded by the downstream distributors and Company A belongs to restricting the lowest price for resale under vertical monopoly agreement. Such agreement is prohibited by the Chinese Anti-monopoly Law. (refer to p585 of textbook)

  (7)作為多個經(jīng)營者,A公司與E公司共同具有乙地的市場支配地位。根據(jù)規(guī)定,兩個經(jīng)營者在相關(guān)市場的市場份額合計達(dá)到2/3的,即可推定為具有市場支配地位。本題中,A公司與E公司在乙地的市場份額達(dá)到了80%,超過了2/3的標(biāo)準(zhǔn),因此可以推定為A公司和E公司共同具有乙地的市場支配地位。參見教材P589

  Company A and Company E have a dominant position. As per the stipulations, the joint relevant market share of two undertakings accounts for 2/3 or above can be assumed to be have a dominant market position. In this case, the joint relevant market share of Company A and Company E in Area Yi accounts for 80%, exceeding the upper limit 2/3, so it can be assumed that Company A and E have a dominant position. (ref to p589 of textbook)

  (8)①A公司并購E公司屬于反壟斷法中規(guī)定的“經(jīng)營者集中”。根據(jù)規(guī)定,經(jīng)營者集中的情形包括經(jīng)營者通過取得股權(quán)或者資產(chǎn)的方式取得對其他經(jīng)營者的控制權(quán)。本題中,A公司并購E公司60%的股份,足以達(dá)到控制的要求,因此屬于反壟斷法中所規(guī)定的“經(jīng)營者集中”。參見教材P593

  As per the stipulation, one situation of a concentration refers to: acquisition by undertakings, whether by purchase of securities or assets, of control of other undertakings. In this case, Company A acquired 60% of Company Es equities, enough to exert control, so it is a concentration. (refer to p593 of textbook)

 << 上一頁  21 22 23 24 25 26 27 28 29 30  ... 下一頁  >> 
  相關(guān)推薦:2010注冊會計師《經(jīng)濟(jì)法》習(xí)題班講義匯總
       2010注冊會計師《經(jīng)濟(jì)法》章節(jié)練習(xí)題匯總
       短時間通過注冊會計師考試:規(guī)劃+方法+技巧
文章搜索
徐經(jīng)長老師
在線名師:徐經(jīng)長老師
  中國人民大學(xué)商學(xué)院教授,博士生導(dǎo)師,中國人民大學(xué)商學(xué)院MPAcc...[詳細(xì)]
注冊會計師考試欄目導(dǎo)航
版權(quán)聲明:如果注冊會計師考試網(wǎng)所轉(zhuǎn)載內(nèi)容不慎侵犯了您的權(quán)益,請與我們聯(lián)系800@exam8.com,我們將會及時處理。如轉(zhuǎn)載本注冊會計師考試網(wǎng)內(nèi)容,請注明出處。