2010注冊會計師《經(jīng)濟法》沖刺實驗?zāi)�擬試題(4)

　　三、綜合題

　　1.

　　【正確答案】：(1)B公司以汽車抵押沒有辦理抵押登記，抵押權(quán)可以設(shè)立。根據(jù)規(guī)定，當事人以交通運輸工具設(shè)定抵押，抵押權(quán)自抵押合同生效時設(shè)立。(參見教材360頁)

　　(2)B公司對G公司不承擔票據(jù)責任。根據(jù)規(guī)定，背書人在匯票上記載“不得轉(zhuǎn)讓”字樣，其后手再背書轉(zhuǎn)讓的，原背書人對后手的被背書人不承擔保證責任。(參見教材518頁)

　　(3)A公司可以解除合同。根據(jù)規(guī)定，當事人一方延遲履行主要債務(wù)，經(jīng)催告后在合理期限內(nèi)仍未履行的，當事人可以解除合同。當事人一方主張解除合同的，應(yīng)當通知對方，合同自通知到達對方時解除。本題中，B公司經(jīng)A公司催告后仍未交付設(shè)備，而且A公司及時通知了B公司，因此，符合解除合同的法定條件。(參見教材391頁)

　　(4)B公司提出的免除違約責任的理由不正確。根據(jù)規(guī)定，當事人一方違約是由于免責事由的出現(xiàn)造成的，則可以根據(jù)情況免除違約方的違約責任。免責事由包括：法定事由、免責條款、法律有特別規(guī)定。本題中，B公司不具備免責事由包括的情形。(參見教材396頁)

　　(5)①C公司的第一個理由正確。根據(jù)規(guī)定，一般保證的保證人享有先訴抗辯權(quán)，在主合同糾紛未經(jīng)審判或仲裁，并就債務(wù)人財產(chǎn)依法強制執(zhí)行用于清償債務(wù)前，對債權(quán)人可拒絕承擔保證責任。(參見教材383頁)②C公司的第二個理由不正確。根據(jù)規(guī)定，保證人與債權(quán)人未約定保證期間的，保證期間為主債務(wù)履行期屆滿之日起6個月。(參見教材385頁)

　　(6)A公司表示不再繼續(xù)履行合同符合法律規(guī)定。根據(jù)規(guī)定，人民法院受理破產(chǎn)申請后，管理人對破產(chǎn)申請受理前成立而債務(wù)人和對方當事人均未履行完畢的合同有權(quán)決定解除或者繼續(xù)履行，并通知對方當事人。管理人決定繼續(xù)履行合同的，對方當事人應(yīng)當履行，但有權(quán)要求管理人提供擔保。管理人不提供擔保的，視為解除合同。(參見教材254頁)

　　(7)A公司以預(yù)付款50萬元申報債權(quán)符合法律規(guī)定，但是以違約金25萬元申報債權(quán)不符合法律規(guī)定。根據(jù)規(guī)定，管理人或者債務(wù)人依照破產(chǎn)法規(guī)定解除雙方均未履行完畢的合同，對方當事人以因合同解除所產(chǎn)生的損害賠償請求權(quán)申報債權(quán)。這時可申報的債權(quán)以實際損失為限，違約金不得作為破產(chǎn)債權(quán)申報。(參見教材270頁)

　　(8)B公司轉(zhuǎn)讓設(shè)立抵押的兩輛汽車不符合法律規(guī)定。根據(jù)規(guī)定，抵押期間，抵押人未經(jīng)抵押權(quán)人同意，不得轉(zhuǎn)讓抵押財產(chǎn)，但受讓人代為清償債務(wù)消滅抵押權(quán)的除外。(參見教材361頁)

　　(9)A公司請求撤銷兩輛汽車的轉(zhuǎn)讓行為不符合法律規(guī)定。根據(jù)規(guī)定，人民法院受理破產(chǎn)申請前1年內(nèi)，涉及債務(wù)人財產(chǎn)的下列行為，管理人有權(quán)請求人民法院予以撤銷：①無償轉(zhuǎn)讓財產(chǎn)的;②以明顯不合理的價格進行交易的;③對沒有財產(chǎn)擔保的債務(wù)提供財產(chǎn)擔保的;④對未到期的債務(wù)提前清償?shù)?⑤放棄債權(quán)的。(參見教材262頁)

　　(10)A公司要求追回兩輛汽車不符合法律規(guī)定。根據(jù)規(guī)定，當事人以交通運輸工具設(shè)定抵押，未經(jīng)登記，不得對抗善意第三人。(本題中，A公司只能申報普通債權(quán)。未登記的后果)(參見教材360頁)

　　(11)D銀行拒絕支付票款不正確。根據(jù)規(guī)定，票據(jù)原因關(guān)系只存在于授受票據(jù)的直接當事人之間，票據(jù)一經(jīng)轉(zhuǎn)讓，其原因關(guān)系對票據(jù)效力的影響力即被切斷。本題中，票據(jù)原因關(guān)系只存在于A公司與B公司之間，G公司的付款請求不得拒絕。(參見教材497頁)

　　(1)The mortgage can be set up. According to the regulations, the party set up the mortgage using the means of transport, the mortgage can be set up since the contract is valid.

　　(2)Company B needn't to undertake the liability for commercial paper to Company G. According to the law, if an endorser writes the words "Not Transferable" on a draft and the draft is transferred by the subsequent endorser, the original endorser shall not bear the liability of guarantee to the subsequent endorsee.

　　(3)Company A can terminate the contract. According to the regulations, the parties may terminate a contract if the other party delayed performance of its main obligations, and failed to perform within a reasonable time after receiving demand for performance. Termination shall notify the other party. The contract is terminated when the notice reaches the other party. In this case, Company B didn't hand over the equipments after receiving demand for performance. Company A notified Company B in time, so it is legal to terminate a contract.

　　(4) Company B from liability for breach of the reason is not correct. According to the regulation, the party is due to the breach of properly, it can appear from the non-breaching party according to the circumstances. Disclaimer: the legal reason including, disclaimer, specially stipulated by law. Ontology, company B does not have the situation properly including.

　　(5) ①Company C’s first reason correctly. According to the regulations, enjoys the surety of a general suretyship, the first to plead defense in a contract dispute without trial or arbitration, and the debtor's property law enforcement for debts of creditors, can refuse to undertake suretyship liability.

　　②The second reason for company C is incorrect. According to the regulation, the guarantor and the creditor have no agreement on the term of suretyship, the debt to the date of expiration of the period of 6 months.

　　(6) Company A that no longer continues to perform the contract compliance with the law. According to the regulation, the people's court accepts the bankruptcy petition, the administrator before the acceptance of the bankruptcy petition was established by the debtor and the other parties to the contract to decide to terminate or to continue performing, and shall notify the other party. Manager decided to continue to perform the contract, and the other party shall be entitled to require the administrator, but provides a guaranty. Managers do not provide guaranty, as to terminate the contract.

　　(7) Company A in advance of 500,000 Yuan for filing claims in compliance with the law, but the liquidated damages for filing claims not accord with 250,000 Yuan prescribed by law. According to the regulation, the administrator or the debtor terminates in accordance with the law of the parties to the contract, the other party to the termination of the contract for the claim for damages produced by the debtor. This is to declare creditor's rights to the actual loss as liquidated damages may not constitute bankruptcy claims.

　　(8)Company B's alienating two mortgaged cars is illegal. According to the regulations, without the mortgagee’s consent, a mortgagor may not alienate the mortgaged property during the mortgage term, unless the transferee pays off the debts on behalf of the mortgagor so as to terminate the mortgage right.

　　(9) Company A's request for revocation of the transfer of two vehicles do not meet legal requirements. According to regulations, the people's court accepts the bankruptcy within 1 year prior to the application, the following acts concerning the debtor's property, the manager has the right to request the court to be removed: ① free transfer of property; ② unreasonable prices of the transaction; ③ secured debt security with the absence of property ; ④ prepayment of outstanding debt ; ⑤ give up claims.

　　(10) Company A required recovering two vehicles do not meet legal requirements. According to regulations, the movable criminal possession will be transferred to the assignee after the property if the transferee in good faith, you can legally acquire ownership of the property. Also according to the regulations, the parties to set up transport security without registration, no bona fide third party. (In the case, Company A can only declare ordinary creditors, unregistered consequences)

　　(11) It is incorrect that Bank D refuses to pay for the check. According to regulations, the relationship of the notes reasons exists only between the parties giving and receiving bills directly, upon notes transfer, the reason relations influence the effectiveness of the instruments would be cut immediately. In this case, the reason relations only between Company A and B, Company G’s payment requests shall not be refused.

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