2010注冊會(huì)計(jì)師《經(jīng)濟(jì)法》沖刺實(shí)驗(yàn)?zāi)�擬試題(3)

　　三、綜合題

　　1.

　　【正確答案】：(1)公司成立時(shí)擬定的注冊資本數(shù)額符合法律規(guī)定。根據(jù)《公司法》規(guī)定，有限責(zé)任公司的注冊資本最低限額為3萬元。

　　(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)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)任公司注冊資本的30%，而本題中，股東的貨幣出資占注冊資本的20%，不符合規(guī)定。

　　(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)公司董事會(huì)通過增設(shè)市場開發(fā)部的決議符合法律規(guī)定，但聘任B為市場開發(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);但聘任市場開發(fā)部經(jīng)理則是公司(總)經(jīng)理的職權(quán)。

　　(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)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、高級管理人員不得兼任本公司的監(jiān)事，高級管理人員包括財(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。

　　(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)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)，自營或者為他人經(jīng)營與所任職公司同類的業(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)營的業(yè)務(wù)屬于同類營業(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。

　　(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)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)，自營或者為他人經(jīng)營與所任職公司同類的業(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)無權(quán)選舉和更換董事。

　　(6)①It 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)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。

　　(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.

　　【10084111】