Due to the failure to settle the debts due, Jianshe Garment Trading Co Ltd (Jianshe Co) was declared bankrupt by its creditors. In October 2010 the court rendered an order to accept the application of bankruptcy and designated a bankruptcy administra

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• 1Yado Steel Co Ltd (Yado Steel) entered into a loan agreement with Industry Bank to borrow RMB 20 mil

  Yado Steel Co Ltd (Yado Steel) entered into a loan agreement with Industry Bank to borrow RMB 20 million yuan for its expansion programme. Yado Steel provided its office building as property mortgaged for the debt, and made the registration as required. Mr Ding, one of the shareholders of Yado Steel, placed a guarantee letter of general liability in favour of Industry Bank.

  Due to poor performance, Yado Steel failed to repay the debt when it came to maturity. Meanwhile, Industry Bank, under a restructuring plan, transferred the credit of RMB 20 million yuan together with the right of pledge to Oriental Assets Management Co (OAM). It also made a written notice to Yado Steel and Mr Ding, but failed to transfer the right of mortgage to OAM. On the contrary, Industry Bank concluded an agreement with Yado Steel before it went bankrupt, and settled other debts owed by the latter through the sale of the office building as mortgaged for the loan. Having found this fact, OAM, as a transferee of the credit, requested the court to order Mr Ding to bear its guarantor’s liability for the debt. Mr Ding asserted that he was a pledger with a general liability and would be responsible for the debt only if the things mortgaged could not satisfy the debt.

  Required:

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

  (a) State whether the defence of Mr Ding should be supported by the court.

  (b) State what was the cause of this dispute between OAM and Industry Bank.

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• 2In October 2008 Ronger Properties Joint Stock Co successfully issued corporate bonds of RMB 12 milli

  In October 2008 Ronger Properties Joint Stock Co successfully issued corporate bonds of RMB 12 million yuan for three years. By the end of 2010 the net assets of Ronger Properties Joint Stock Co were RMB 80 million yuan. During the past two years it has been able to repay the interests due for the corporate bonds.

  In order to expand its business, the board of directors of Ronger Properties Joint Stock Co adopted a resolution intending to issue another set of corporate bonds to the public investors.

  Required:

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

  (a) State the maximum amount of corporate bonds Ronger Properties Joint Stock Co could issue for the proposed issuance.

  (b) State whether the proposed issuance of corporate bonds should be underwritten by an underwriting syndicate.

  (c) State the statutory period of underwriting for the proposed issuance.

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• 3In relation to corporate behaviour and legal liabilities: (a) explain the term controlling sharehol

  In relation to corporate behaviour and legal liabilities:

  (a) explain the term controlling shareholder under the Company Law of China;

  (b) explain how the creditors may take legal action against the shareholder of a company for abusing the independent legal entity, and the doctrine of law for such legal action;

  (c) explain the civil liabilities of the controlling shareholder for the damage of the company through affiliate trading.

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• 42013年12月31日，甲公司某项固定资产计提减值准备前的账面价值为1 000万元，公允价值为980万元，预计处置费用为80

  2013年12月31日，甲公司某项固定资产计提减值准备前的账面价值为1 000万元，公允价值为980万元，预计处置费用为80万元，预计未来现金流量的现值为1 050万元。2013年12月31日，甲公司应对该项固定资产计提的减值准备为(　　)万元。

  A. 0

  B. 20

  C. 50

  D. 100

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• 5甲公司记账本位币为人民币，2018年年末其持有的一项由国外购入的设备出现减值迹象，甲公司对其进行减值测试。经

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  A. 174.08

  B. 176

  C. 1131.52

  D. 1144

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• 62X18年12月31日，甲公司一台原价500万元，已计提折旧210万元，已计提减值准备20万元的固定资产出现减值迹象，经减值

  2X18年12月31日，甲公司一台原价500万元，已计提折旧210万元，已计提减值准备20万元的固定资产出现减值迹象，经减值测试，其未来税前和税后净现金流量现值分别为250万元和210万元，公允价值减去处置费用后的净额为240万元，不考虑其他因素，2X18年12月31日甲公司应为该固定资产计提减值准备的金额为( )万元。

  A. 50

  B. 30

  C. 60

  D. 20
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• 72014年12月31日，甲公司某项无形资产的原价为120万元，已摊销42万元，未计提减值准备，当日，甲公司对该无形资产进行

  2014年12月31日，甲公司某项无形资产的原价为120万元，已摊销42万元，未计提减值准备，当日，甲公司对该无形资产进行减值测试，预计公允价值减去处置费用后的净额为55万元，未来现金流量的现值为60万元，2014年12月31日，甲公司应为该无形资产计提的减值准备为(　　)万元。

  A. 18

  B. 23

  C. 60

  D. 65

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• 8甲公司有一项总部资产与三条分别被指定为资产组的独立生产线A、B、C。2018年年末，总部资产与A、B、C资产组的

  甲公司有一项总部资产与三条分别被指定为资产组的独立生产线A、B、C。2018年年末，总部资产与A、B、C资产组的账面价值分别为200万元、100万、200万元、300万元，使用寿命分别为5年、15年、10年、5年。资产组A、B、C的预计未来现金流量现值分别为90万元、180万元、250万元，三个资产组均无法确定公允价值减去处置费用后的净额。总部资产价值可以合理分摊，则总部资产应计提的减值为(　　)万元。(计算结果保留两位小数)

  A. 73.15

  B. 64.00

  C. 52.15

  D. 48.63

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• 9下列关于企业为固定资产减值测试目的预计未来现金流量的表述中，不正确的是(　　)。 A. 预计未来现金流量包

  下列关于企业为固定资产减值测试目的预计未来现金流量的表述中，不正确的是(　　)。

  A. 预计未来现金流量包括与所得税相关的现金流量

  B. 预计未来现金流量应当以固定资产的当前状况为基础

  C. 预计未来现金流量不包括与筹资活动相关的现金流量

  D. 预计未来现金流量不包括与固定资产改良相关的现金流量

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• 102012年12月31日，企业某项固定资产的公允价值为1000万元。预计处置费用为100万元，预计未来现金流量的现值为960

  2012年12月31日，企业某项固定资产的公允价值为1000万元。预计处置费用为100万元，预计未来现金流量的现值为960万元。当日，该项固定资产的可收回金额为(　　)万元。

  A. 860

  B. 900

  C. 960

  D. 1000

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