下列各项中，属于专项扣除的是( )。 A.基本养老保险费 B.继续教育支出 C.赡养老人支出 D.符合国家规定的商业健康保险

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• 1 Mr Liu entered into an agreement to buy a second-hand car from Mr Feng at a price of RMB 50,000 yua

   Mr Liu entered into an agreement to buy a second-hand car from Mr Feng at a price of RMB 50,000 yuan. After the conclusion of the agreement, Mr Liu paid the price and Feng delivered the car to Mr Liu. The two parties, however, did not register the sale of the car.

  Following the sale Mr Liu took the car to a repair shop to repair the air conditioner. After the completion of the repair and on the way home, a fire accident occurred due to the defect of the air conditioner and caused serious damage to the car. Mr Liu returned to the repair shop claiming compensation for the defect of the air conditioner. The repair shop insisted that it was not liable for the fire accident and the resulting damage to the car. In addition, after retrieval of the data from the local vehicles registration centre, the repair shop found that the registered owner of the car was still Mr Feng, not Mr Liu. Under such a situation it refused to discuss the dispute any more with Mr Liu, on the ground that he was not a legitimate owner of the car. When Mr Liu asked Mr Feng to negotiate with the repair shop, Mr Feng was reluctant to do so on the ground that the transaction between them was over since he had duly delivered the car to Mr Liu.

  Required:

  Answer the following questions in accordance with the relevant provisions of the Property Law, and give your reasons for your answer:

  (a) state the rule as to the passing of ownership for a car as a kind of movables, and the effect of the agreement between the two parties;

  (b) state who should be the legitimate owner of the car;

  (c) state whether the repair shop should be liable for the damaged car if the fire was caused by the defect of the air conditioner.

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• 2 In relation to the Securities Law of China: (a) state, and explain the duties of, the relevant per

   In relation to the Securities Law of China:

  (a) state, and explain the duties of, the relevant personnel of a listed stock company who are responsible for the disclosure of information in the company’s regular reports;

  (b) state the legal liabilities of an issuer, a listed stock company and the relevant personnel for failing to disclose information, or disclosing false, misleading or omitted information.

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• 3根据《行政处罚法》，下列有关行政处罚实施主体的说法中正确的是( )。 A.只有国务院可以决定相对集中行政处

  根据《行政处罚法》，下列有关行政处罚实施主体的说法中正确的是( )。

  A.只有国务院可以决定相对集中行政处罚权

  B.行政机关可以接受委托行使行政处罚权

  C.证监会可以根据《证券法》授权作出罚款、没收违法所得等行政处罚

  D.委托实施行政处罚须公告

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• 4根据《行政强制法》，下列说法中不正确的是( )。 A.在紧急情况下当场实施限制人身自由的强制措施的，在返回行

  根据《行政强制法》，下列说法中不正确的是( )。

  A.在紧急情况下当场实施限制人身自由的强制措施的，在返回行政机关后，立即向行政机关负责人报告并补办手续

  B.延长查封、扣押的决定可以以口头的方式及时告知当事人，并说明理由

  C.查封、扣押应当由法律、法规规定的行政机关实施，其他任何行政机关或组织不得实施

  D.查封、扣押限于涉案的场所、设施或者财物，不得查封、扣押与违法行为无关的场所、设施或者财物

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• 5下列关于贷币时间价值系数关系的表述中，正确的有( ) A.普通年金终值系数和偿债基金系数互为倒数关系 B.复

  下列关于贷币时间价值系数关系的表述中，正确的有( )

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  B.复利终值系数和复利现值系数互为倒数关系

  C.复利终值系数和单利现值系数互为倒数关系

  D.普通年金现值系数和普通年金终值系数互为倒数关系

  E.单利终值系数和单利现值系数互为倒数关系

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• 6下列关于盈亏临界点的表述中，错误的有( )。 A.盈亏临界点销售量(额)越小，企业经营风险越小 B.实际销售量(额

  下列关于盈亏临界点的表述中，错误的有( )。

  A.盈亏临界点销售量(额)越小，企业经营风险越小

  B.实际销售量(额)超过盈亏临界点销售量(额)越多，企业留存收益增加越多

  C.盈亏临界点销售量(额)越大，企业的盈利能力就越强

  D.实际销售量(额)小于盈亏临界点销售量(额)时，企业将产生亏损

  E.盈亏临界点的含义是企业的销售总收入等于总成本的销售量(额)

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• 7 In relation to the Company Law of China: (a) state the circumstances under which a joint stock com

   In relation to the Company Law of China:

  (a) state the circumstances under which a joint stock company may purchase its own shares;

  (b) state the reasons why a joint stock company is generally not allowed to purchase its own shares, except under special circumstances.

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• 8In relation to the Contract Law of China: (a) explain the term ‘liquidated damages’, and state th

  In relation to the Contract Law of China:

  (a) explain the term ‘liquidated damages’, and state the legal nature of them;

  (b) state the rules relating to the award of liquidated damages;

  (c) state the rule relating to the award of liquidated damages for delay in performing the contractual obligation.

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• 9 In relation to the Property Law of China: (a) explain the term ‘right to use the land for constru

   In relation to the Property Law of China:

  (a) explain the term ‘right to use the land for construction’;

  (b) state the forms to establish the right to use the land for construction;

  (c) state the various forms of disposal in relation to the right to use the land for construction by the owner of such a right.

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• 10以下关于居民企业以非货币性资产对外投资确认的非货币性资产转让所得的政策，正确的是( )。 A.须在投资协议

  以下关于居民企业以非货币性资产对外投资确认的非货币性资产转让所得的政策，正确的是( )。

  A.须在投资协议生效时计入投资年度的应纳税所得额，按规定计算缴纳企业所得税

  B.应在投资收回时计入投资年度的应纳税所得额，按规定计算缴纳企业所得税

  C.可在不超过5年期限内，分期均匀计入相应年度的应纳税所得额

  D.应在投资期满5年后，一次性计入应纳税所得额

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