- 讲师:刘萍萍 / 谢楠
- 课时:160h
- 价格 4580 元
特色双名师解密新课程高频考点,送国家电网教材讲义,助力一次通关
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For the purpose of expanding its business, Drinking Co intended to get a loan of RMB 30 million yuan for two years from City Bank and was willing to provide shares of TCL, a listed company, as a guarantee. On 15 June 2012, the two parties entered into a loan agreement and pledge agreement, which stipulated that Drinking Co should provide 10 million TCL shares as the pledge of rights. On 16 June 2012, they went to the relevant statutory institution and jointly applied for a pledge registration of TCL shares. On the date of registration, the price of TCL shares held by Drinking Co was RMB 5·00/share, total market value of the shares was 50 million yuan.
Six months after the registration of the pledge agreement, the price of TCL shares rose to RMB 6·00/share because of the substantive good news for the securities market. Having analysed the latest market situation, Drinking Co intended to sell the shares under the pledge and make an early repayment with the gains from such transactions. City Bank, however, disagreed with the proposal on the grounds that the debt under the loan agreement did not mature and this would cause liquidated damages to City Bank if Drinking Co insisted on the proposal. A dispute emerged between the two parties.
Required:
Answer the following questions in accordance with the Property Law of China, and give your reasons for your answers:
(a) state the date on which the right to pledge was established and the institution the pledge should be registered with;
(b) state the institution which the pledge should be registered with if TCL were a limited liability company;
(c) state whether City Bank was entitled to refuse the proposal of Drinking Co to sell the shares and make an early repayment.
In relation to the Contract Law of China:
(a) explain the term of specific performance;
(b) state TWO examples of subject matter of a contract that are deemed to be a form of non-monetary obligation;
(c) state THREE circumstances under which a party’s request for specific performance as a legal remedy will NOT be supported, even if the other party has breached the contract.
In relation to the Company Law of China:
(a) explain TWO forms of company merger;
(b) state the necessary steps to be taken by the parties involved in a company merger before the successful completion of the deal.
习某住某县农村,有一册邮票。外省的吴某欲购买该邮票,向习某发出表示愿以5000元购买的信函。习某接信后,认为可以卖给吴某,于是告知吴某,其委托住在县城的宋某邮寄该邮票。宋某从习某处拿到该邮票回到县城后,转手将该邮票卖给唐某,唐某在不知情的情况下以7000元购得此邮票。分析本案,下列关于本案中有关认定处理及提起诉讼事项的说法中,正确的是( )。
A.习某与吴某的合同已经订立
B.唐某取得该邮票不属于善意取得
C.吴某可以起诉宋某侵权
D.吴某可以根据《合同法》针对唐某购邮票行为提起撤销权诉讼
以下关于投资基金特点的说法中,正确的有( )。
A.集合理财,实现专业化投资
B.通过资产组合投资,以分散投资风险
C.基金的投资者,管理者和托管人收益共享,风险共担
D.基金操作权力与资金管理权力相互隔离
影响债券定价的因素有( )。
A.市场利率
B.票面利率
C.期限
D.到期时间
下列属于证券投资的非系统性风险的有( )。
A.变现风险
B.再投资风险
C.违约风险
D.破产风险
甲因急需用钱,以其价值15000元的相机作抵押,分别向乙借款6000元、向丙借款4000元。甲与乙于1月8日签订了相机抵押合同,双方未办理抵押物登记;甲与丙于1月9日签订了相机抵押合同,双方亦未办理抵押物登记。后因甲无力偿还借款,乙、丙行使抵押权,依法拍卖甲的相机,拍卖所得款9000元。下列关于乙、丙对相机拍卖所得款的分配方案中,正确的是( )。
A.乙分得5400元、丙分得3600元
B.乙分得6000元、丙分得3000元
C.乙分得4500元、丙分得4500元
D.乙分得5000元、丙分得4000元
赵某向张某借款,以自己的一台便携式电脑作为抵押,并在抵押合同中约定到期不清偿该便携式电脑即归张某所有,但未办理登记手续。对此,下列说法符合规定的是( )。
A.因该便携式电脑未办理登记,该抵押合同不生效
B.因约定流押条款,该抵押合同不生效
C.因约定流押条款,该抵押合同的流押条款无效,但该抵押合同有效
D.因约定流押条款,该抵押合同的流押条款无效,但该抵押合同的效力处于不确定状态
下列关于最高额抵押的表述中,正确的是( )。
A.最高额抵押权所担保的债权范围,包括抵押物因财产保全或执行程序被查封后发生的债权
B.最高额抵押担保的债权确定前,部分债权转让的,最高额抵押权随之转让
C.最高额抵押权设立前已经存在的债权,不得转入最高额抵押担保的范围
D.抵押权人实现最高额抵押权时,如果实际发生的债权余额高于最高限额的,以最高限额为限
中国公民王某为某大学的教授,同时也是一位作家,2019年1月~12月除了从所在大学取得工资薪金收入外(13500元/月),还取得以下收入:
(1)2月份受某出版社委托进行翻译,取得翻译收入26000元。
(2)3月份发表一篇短篇小说,取得稿酬10000元。
(3)4月份与某出版社签订出版合同,王某的一篇学术论文由该出版社出版,取得稿酬48000元。
(4)5月份取得国债利息收入5000元、企业债券利息收入4000元。
其他相关资料:王某每月自行负担的“三险一金”为2500元,王某全年税前可以扣除的全部符合规定的专项附加扣除包括子女教育支出(1个女儿且100%由王某扣除)和住房贷款利息支出(100%由王某扣除)。
要求:根据上述资料,回答下列问题。
(1)王某取得劳务报酬所得被预扣预缴的个人所得税为( )元。
A.2912
B.4160
C.4240
D.4368
(2)王某取得稿酬所得被预扣预缴的个人所得税合计为( )元。
A.11120
B.6496
C.7184
D.9280
(3)王某取得利息所得共应缴纳个人所得税( )元。
A.0
B.400
C.800
D.1000
(4)王某全年综合所得的应纳税所得额为( )元。
A.132000
B.115200
C.101280
D.104280
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