下列支出项目中，属于资本性支出的是( )。 A.预付年度保险费 B.购买某项专利权 C.购买机器设备 D.固定资产的日常维护费

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• 1下列银行支付结算方式中，按规定可背书转让的是( )。 A.转账支票 B.信用证 C.银行本票 D.银行汇票

  下列银行支付结算方式中，按规定可背书转让的是( )。

  A.转账支票

  B.信用证

  C.银行本票

  D.银行汇票

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• 2某企业拟投资 6000000 元，经预计，该投资项目有效期为 5 年，每年现金净流入额依次为 600000 元，1200000 元，180000

  某企业拟投资 6000000 元，经预计，该投资项目有效期为 5 年，每年现金净流入额依次为 600000 元，1200000 元，1800000 元，2400000 元，3000000 元，其投资回收率为( )。

  A.27%

  B.28%

  C.29%

  D.30%

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• 3在计算速动比率时，要从流动资产中扣除存货部分，再除以流动负债，其主要原因在于流动资产中( )。 A.存货的价值

  在计算速动比率时，要从流动资产中扣除存货部分，再除以流动负债，其主要原因在于流动资产中( )。

  A.存货的价值变动快，

  B.存货的数量不易确定

  C.存货的变现能力相对较低

  D.存货的质量难以保证

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• 4下列各项指标，反映企业获利能力的指标是( )。 A.已获利息借数 B.每股收益 C.现金比率 D.存货周转天数

  下列各项指标，反映企业获利能力的指标是( )。

  A.已获利息借数

  B.每股收益

  C.现金比率

  D.存货周转天数

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• 5某公司发行长期债券 80000 元，债券利息率为 8%，筹资费用率为 1%，所得税率为 33%，则长期债券成本率为( )。 A.5.

  某公司发行长期债券 80000 元，债券利息率为 8%，筹资费用率为 1%，所得税率为 33%，则长期债券成本率为( )。

  A.5.14%

  B.8%

  C.5.36%

  D.9%

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• 6企业保留盈余资金成本的实质是一种( )。 A.机会成本 B.固定成本 C.沉淀成本 D.实际成本

  企业保留盈余资金成本的实质是一种( )。

  A.机会成本

  B.固定成本

  C.沉淀成本

  D.实际成本

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• 7Trading Co issued an offer to Textile Company to sell 1,000 tons of imported cotton. Among other thi

  Trading Co issued an offer to Textile Company to sell 1,000 tons of imported cotton. Among other things, the offer contained the terms and conditions as follows:

  (i) price of cotton – RMB 20,000 yuan/ton;

  (ii) payment – 30% of total price payment in advance, remaining 70% payment at the time of delivery of the goods;

  (iii) transport of goods – cost to be borne by Textile Company, delivery within seven days after the conclusion of the contract.

  Upon receipt of the offer, Textile Company replied via a fax to Trading Co which stated: ‘We accept all the terms and conditions of your offer and will take delivery of the goods within seven days upon the conclusion of this contract.

  Please keep the cotton in good condition and with sound package.’ Trading Co received the fax but did not respond to it.

  Textile Company hired a logistics company, five days after sending the fax, to take delivery of the cotton from Trading Co but failed to take any goods from Trading Co. Trading Co insisted that it was not under a contractual obligation to sell the goods to Textile Company, as there was no contract between the two parties. Trading Co stated further that the fax sent by Textile Company added the term ‘keep the cotton in good condition and with sound package’, which should be regarded as additions to the offer and constituted a counter-offer by Textile Company, rather than an acceptance. Therefore, the two parties did not reach an agreement on the terms and conditions for the sale of the cotton.

  Required:

  In accordance with the Contract Law of China, analyse the scenario and discuss:

  (a) whether there was a contract between Trading Co and Textile Co, and explain your reasoning;

  (b) the legal nature of Textile Company’s fax to Trading Co.

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• 8Mr Lee, Mr Wang and Mr Chan drafted a sponsor agreement to set up a limited liability company with a

  Mr Lee, Mr Wang and Mr Chan drafted a sponsor agreement to set up a limited liability company with a total registered capital of RMB 600,000 yuan. Among other things, the agreement also stipulated the following terms:

  (i) Mr Lee would subscribe RMB 70,000 yuan in cash and RMB 110,000 yuan in the form of computer software.

  He should make the first payment of RMB 20,000 yuan in cash to the special account of the certified public accountant firm, and the remaining RMB 50,000 yuan plus the computer software would be contributed within one year upon the incorporation of the company.

  (ii) Mr Wang would subscribe RMB 150,000 yuan in the form of equipment and land use right and make all the capital contributions within six months upon the incorporation of the company.

  (iii) Mr Chan would subscribe RMB 270,000 yuan in cash. The first payment of RMB 90,000 yuan should be made before the incorporation, the remaining RMB 180,000 yuan should be made in the third year upon the incorporation of the company.

  Required:

  Answer the following questions in accordance with the Company Law of China, and give your reasons for your answers:

  (a) discuss whether the initial capital contributions made by the sponsors were in conformity with relevant provisions of law;

  (b) discuss the total amount of capital contributions in currency;

  (c) state whether the time arrangement of making capital contributions by the three sponsors respectively was in conformity with the relevant provisions of law.

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• 9In relation to the essential legal system of China: (a) explain the term jurisdiction; (b) state t

  In relation to the essential legal system of China:

  (a) explain the term jurisdiction;

  (b) state the general jurisdiction for a contractual dispute;

  (c) state the rules to be complied with when the parties agree to choose the jurisdiction for a contractual dispute;

  (d) state the various courts, other than those under the general jurisdiction for a contractual dispute, which can be chosen by the parties to hear their contractual dispute.

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• 10In relation to the Contract Law of China: (a) state the rule which applies where a third party fail

  In relation to the Contract Law of China:

  (a) state the rule which applies where a third party fails to perform the obligation as agreed by the creditor and debtor;

  (b) explain the meaning of force majeure;

  (c) state whether a debtor can claim force majeure if breach of contract is caused by a third party failure.

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