2010年注冊(cè)會(huì)計(jì)師《經(jīng)濟(jì)法》沖刺模擬試題(11)

　　三、綜合題

　　1

　　[答案] (1)①董事會(huì)出席人數(shù)符合規(guī)定，根據(jù)規(guī)定，董事會(huì)會(huì)議應(yīng)有過(guò)半數(shù)的董事出席方可舉行，本題親自出席會(huì)議的董事有6名，符合規(guī)定。參見(jiàn)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)

　�、趶埬巢荒芙邮芪写鸀樾惺贡頉Q權(quán)。根據(jù)規(guī)定，董事因故不能出席董事會(huì)會(huì)議的，可以書(shū)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(jiàn)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(huì)議通過(guò)了A上市公司的子公司B為董事高某提供借款10萬(wàn)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(guò)子公司向董事、監(jiān)事、高級(jí)管理人員提供借款，因此，本題中，A上市公司通過(guò)自己的子公司為董事提供借款的決定是違法的。參見(jiàn)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(huì)通過(guò)了一項(xiàng)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(huì)會(huì)議決議事項(xiàng)所涉及的企業(yè)有關(guān)聯(lián)關(guān)系的，該董事會(huì)會(huì)議由過(guò)半數(shù)的無(wú)關(guān)聯(lián)關(guān)系董事出席即可舉行，本題出席董事會(huì)的董事中，有5名是無(wú)關(guān)聯(lián)董事，是符合規(guī)定的。另外，董事會(huì)會(huì)議所作決議須經(jīng)無(wú)關(guān)聯(lián)關(guān)系董事過(guò)半數(shù)通過(guò)，本題5名董事全部通過(guò)，是可以通過(guò)該決議的。參見(jiàn)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(huì)會(huì)議記錄存在如下的不當(dāng)之處。根據(jù)規(guī)定，董事會(huì)會(huì)議記錄，應(yīng)由出席會(huì)議的董事在會(huì)議記錄上簽名。因此，列席董事會(huì)會(huì)議的監(jiān)事無(wú)須在會(huì)議記錄上簽名，而該公司列席董事會(huì)會(huì)議的監(jiān)事在會(huì)議記錄上簽名，是不符合規(guī)定的。參見(jiàn)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(jià)格的協(xié)議。該類(lèi)協(xié)議被我國(guó)《反壟斷法》所禁止。參見(jiàn)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(xiāo)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(jià)格的協(xié)議。該類(lèi)協(xié)議被我國(guó)《反壟斷法》所禁止。參見(jiàn)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(gè)經(jīng)營(yíng)者，A公司與E公司共同具有乙地的市場(chǎng)支配地位。根據(jù)規(guī)定，兩個(gè)經(jīng)營(yíng)者在相關(guān)市場(chǎng)的市場(chǎng)份額合計(jì)達(dá)到2/3的，即可推定為具有市場(chǎng)支配地位。本題中，A公司與E公司在乙地的市場(chǎng)份額達(dá)到了80%，超過(guò)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(chǎng)支配地位。參見(jiàn)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(gòu)E公司屬于反壟斷法中規(guī)定的“經(jīng)營(yíng)者集中”。根據(jù)規(guī)定，經(jīng)營(yíng)者集中的情形包括經(jīng)營(yíng)者通過(guò)取得股權(quán)或者資產(chǎn)的方式取得對(duì)其他經(jīng)營(yíng)者的控制權(quán)。本題中，A公司并購(gòu)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(yíng)者集中”。參見(jiàn)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)