2010 Certified Asset Appraiser Qualification Examination Paper - "Economic Law"
1. Multiple choice questions (***30 questions, each question is worth 1 point. Each question is Among the alternatives, only l is the most consistent with the meaning of the question)
1. Among the following statements about the board of directors of a wholly state-owned company, the correct one is ().
A. The chairman is elected by the board of directors
B. The board of directors has the right to decide on major matters including increasing the company’s registered capital
C. Among the members of the board of directors There should be employee representatives of the company
D. The term of each board of directors is 4 years
2. Four persons A, B, C and D *** jointly contribute capital to establish a partnership and entrust Partner Ding conducts business affairs alone. Among the following statements, the one that does not comply with the provisions of the Partnership Enterprise Law is ().
A. When applying for establishment, the partnership shall submit a power of attorney to the enterprise registration authority entrusting Ding to perform corporate affairs
B. Ding represents the partnership to the outside world
C. When D transfers part of D’s property share in the partnership to A, B and C should be notified
D. A, B, and C have no right to inspect D’s execution of the partnership The situation of the affairs
3. The People's Government of a certain province is drafting a government regulation to regulate the market order in the province. According to legal provisions, the types of administrative penalties that can be created by this regulation are ().
A. Warning
B. Order to suspend production and business
C. Confiscate illegal property
D. Suspend business license
4. In May 2009, Zhang purchased a diamond ring in a jewelry store, and the label indicated that the diamond was a "natural diamond." Soon, Zhang discovered that the diamond ring he bought was made of artificial diamonds, so he negotiated with the jewelry store. After 18 months, there was still no result. At the end of 2004, Zhang planned to file a lawsuit with the court, requesting the court to revoke the sales relationship between him and the jewelry store. Among the following statements about Zhang’s claim: The one that complies with laws and regulations is ()
A. Zhang’s claim can be supported because the jewelry store committed fraud
B. Zhang’s claim It can be supported because the statute of limitations for Zhang’s request to the court has not exceeded 2 years
C. Zhang’s claim can be supported because it has been less than 5 years since the jewelry store sold the diamond ring
< p> D. Zhang’s claim cannot be supported because it has been more than one year since Zhang learned that the jewelry store sold non-“natural diamonds”5. Zhang signed an agreement with a clothing factory A clothing sales contract stipulates that Zhang will be the buyer and pay all the payment in advance; the clothing factory will be the seller and will deliver the goods within 10 days after receiving the goods. After the contract was concluded, Zhang paid the entire purchase price. On the second day after payment, due to a debt dispute with Li, Zhang fled to other places to avoid debts and his whereabouts were unknown, resulting in the garment factory being unable to deliver goods to him on time. According to legal provisions, the measures that garment factories can take to eliminate debt relationships are ().
A. Exercise the right of lien
B. Deposit the clothing with the relevant agencies
C. Exercise the right to defend against unrest
6. When a collective enterprise is reorganized into a joint-stock enterprise, among the assets formed by pre-tax loan repayments before the reorganization, the state tax receivable and uncollected tax is 3 million yuan; the assets formed by various tax reductions and exemptions are 2 million yuan, of which it is listed as "state tax". The tax exemption part of the "Support Fund" is 1 million yuan. According to relevant regulations on the definition of property rights of state-owned assets, the amount of the above assets that should be defined as state-owned shares is ().
A.1 million yuan
B.2 million yuan
C.3 million yuan
D.4 million yuan
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7. Domestic-funded enterprises or other organizations that implement independent economic accounting in China shall pay corporate income tax on their net income, income and other income from production and operations, but starting from January 1, 2008 Those who no longer pay corporate income tax are ().
A. State-owned enterprises
B. Collective enterprises
C. Joint ventures
D. Sole proprietorships
< p> 8. Among the following statements about the conditions for tax preservation measures, the incorrect one is ().A. If the tax authorities have grounds to believe that taxpayers engaged in production or business have evaded tax obligations, they may order them to pay the tax payable within a time limit before the prescribed tax period
B. If the tax authority discovers that a taxpayer has obvious signs of transferring or hiding its taxable commodities, goods and other properties or taxable income within the time limit, it may order the taxpayer to provide a tax guarantee
C. Taxpayer Unable to provide tax guarantee
D. The adoption of tax preservation measures must be approved by the director of the tax bureau at or above the prefecture level
9. Listed companies must promptly report to the State Council Securities Supervision Bureau any of the following matters that occur: The management agency submits an interim report and announces it ().
A. The company suffered a loss of 5% of its net assets
B. The company decided to increase its registered capital
C. The company’s vice chairman changed
D. The company decides to reduce its registered capital
10. Which of the following understandings about the independence of trust property is correct ().
A. Trust property shall not be enforced
B. Trust property is different from the inherent property of the trustee, but the claims arising from the trustee’s management and disposal of the trust property may be distinguished from the trustee’s Debts arising from inherent property can be offset against each other
C. Claims and debts arising from the trustee's management and disposal of trust properties of different trustors can be offset against each other
D. Trustee's handling of the trust For debts incurred by the firm, if the creditor requires the repayment of the debt, the trust property may be enforced
11. The registered capital of a fund management company is paid-in monetary capital, and the minimum registered capital is RMB ().
A.50 million yuan
B.100 million yuan
C.200 million yuan
D.500 million yuan
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12. The "three principles" of commercial banking business operations are ().
A. Efficiency, security and policy
B. Efficiency, security and liquidity
C. Fairness, security and liquidity
D. Fairness, security and policy
13. Among the following options, the one that belongs to the intermediary business of commercial banks is ().
A. Grant medium-term and long-term loans
B. Grant short-term loans
C. Issue financial bonds
D. Absorb public deposits
14. According to the relevant provisions of the "Negotiable Instruments Law", among the following statements about checks, the correct one is ().
A. Ordinary checks can only be transferred and cannot be withdrawn in cash
B. my country's "Negotiable Instruments Law" does not prohibit the issuance of bad checks
C. The determined amount is One of the matters that must be recorded when a check is issued
D. For checks that exceed the time limit for presentation for payment, the payee must still pay
15. Violating national regulations and depositing foreign exchange in a bank without authorization If foreign exchange is sold to a designated foreign exchange bank overseas or in violation of national regulations, the foreign exchange management authority shall order the foreign exchange to be transferred back within a time limit, force the exchange to be made, and impose a () fine.
A. The amount of foreign exchange evasion is more than 30% and not more than 5 times
B. The amount of foreign exchange evasion is more than 20% and not more than 3 times
C. The amount of illegal arbitrage is 30% More than 3 times but not more than 3 times
D. More than 20% of the illegal arbitrage amount but not more than 5 times
D. Exercising the right of subrogation
16. Liu signed an agreement with the credit union A loan contract with a term of 30 months. If the two parties have not agreed on the time limit for interest payment and cannot reach a supplementary agreement, according to the provisions of the Contract Law, Liu's method of paying interest should be ().
A. Pay once every 6 months
B. Pay once every 10 months
C. Pay once every 12 months, and the remaining period is less than 12 months, and will be paid together when the loan is returned
D. One-time payment when the loan period expires
17. "Kang K' brand sorghum wine produced by a winery in a certain province It is a well-known product in this province and is favored by consumers. The province's Yi Distillery produces "Shuang S" brand beer. The shape of the beer bottle and the pattern and color of the bottle label are very similar to the "Kang K' sorghum wine, which may easily cause confusion among consumers. , but the registered trademarks, trade names, and factory names and addresses of the two wines are different. In this regard, the following expressions are given. What complies with the provisions of the Anti-Unfair Competition Law is ().
A. Since the registered trademarks, product names and factory names and addresses of the two wines are different, the behavior of Winery B does not constitute unfair competition
B. Winery B The behavior does not constitute counterfeiting of trademarks, so it does not constitute unfair competition
C. The two wines have similar decorative appearances, which may easily cause consumers to misunderstand, but the "Kang K" brand sorghum wine is not a nationally well-known product. Therefore, the behavior of Distillery B does not constitute unfair competition
D. The decorative appearance of the two wines is similar, which can easily cause consumers to misunderstand: and the "Kang K" brand sorghum wine is a well-known product, so the behavior of Distillery B Constituting unfair competition
18. Chinese Company A, American Company B, and German Company C *** jointly invested in the establishment of a Sino-foreign joint venture Company D. The capital contributions of Company A, Company B, and Company C were respectively Accounting for 20%, 50%, and 30% of the registered capital of Company D. During the operation process. The three companies had a dispute over the profit distribution and loss bearing issues in the joint venture contract, so they submitted an arbitration application to the arbitration committee. According to regulations, the law that should be applied when handling this dispute is ( ).
A. Chinese law
B. United States law
C. German law
D. The law of the fourth country recognized by the three parties to the joint venture
19. The "Kang K'" brand sorghum wine produced by Liquor A in a certain province is a well-known product in the province and is favored by consumers. Liquor B in the Province produces "Shuang S" brand beer, which is in the shape of a beer bottle The pattern and color of the label on the bottle are very similar to those of "Kang K' sorghum wine, which may easily lead to misunderstanding by consumers. However, the registered trademarks, product names, and factory names and addresses of the two wines are different. In this regard, the following expressions are given. What complies with the provisions of the Anti-Unfair Competition Law is ( ).
A. Since the registered trademarks, product names and factory names and addresses of the two wines are different, the behavior of Winery B does not constitute unfair competition
B. Winery B The behavior does not constitute counterfeiting of trademarks, so it does not constitute unfair competition
C. The two wines have similar decorative appearances, which may easily cause consumers to misunderstand, but the "Kang K" brand sorghum wine is not a nationally well-known product. Therefore, the behavior of Distillery B does not constitute unfair competition
D. The decorative appearance of the two wines is similar, which may easily cause consumers to misunderstand: and "Kang K" brand sorghum wine is a well-known product, so the behavior of Distillery B Constituting unfair competition
20. In order to solve the problem of capital turnover, Liu, a self-employed person, used the factory as collateral to apply for a loan from a local commercial bank. The two parties signed a contract in accordance with the law and went through the registration procedures for the collateral. According to regulations, in the following circumstances, a commercial bank has the right to require the disposal of the mortgaged factory building: ( ).
A. Liu was declared dead, and no one repaid the due bank loan on his behalf
B. With the consent of the commercial bank, Liu rented the mortgaged factory to Li for use< /p>
C. Liu did not repay the loan when it was due, but reached an agreement with a commercial bank to postpone the repayment
D. Liu was fined by the industrial and commercial authorities for illegal business operations
21. Among the following options, the one that is not an intellectual property object is ().
A.TV image technology
B.TV appearance design
C.LCD TV function
D.TV trademark
22. According to the provisions of my country’s Trademark Law, the following options cannot be used as trademarks ().
A. Color combination
B. Smell
B. Number
D. Three-dimensional logo
23 . Works created by citizens to complete the work tasks of legal persons or other organizations are professional works. Among the following arguments between A, B, C, and D regarding the ownership of copyright in their work, which one is correct is ().
A. A said: "The copyright of work for service is owned by the author, but legal persons or other organizations have the right to prioritize use within the scope of their business; for works created on commission, the copyright belongs to the client and the The trustee has agreed through the contract, but if the contract has not been explicitly agreed or the contract has not been concluded, the copyright belongs to the trustee."
B. B said: "The ownership of the work by A is correct, but it is entrusted. The work created must belong to the trustee, and the client and the trustee cannot agree through a contract." C. C said: "What A and B said is wrong. Unless otherwise provided by law, copyright is enjoyed by the author, and legal persons or other organizations have the right to priority use within the scope of their business; and for entrusted works, the copyright shall be agreed upon by the client and the trustee through a contract. There is no contract or If there is no explicit agreement in the contract, the copyright belongs to the client."
D. Ding said: "What A, B, and C said is wrong, unless otherwise provided by law. Enjoyed by the author; when the copyright belongs to the author, the legal person or other organization has the right to have priority in using it within the scope of its business; and for the commissioned work, the copyright shall be agreed upon by the principal and the trustee through a contract. If there is no contract or contract If no explicit agreement is made, the copyright belongs to the trustee. ”
24. When a certain city’s Finance Bureau conducted a financial accounting inspection on the city’s labor bureau, it was discovered that the bureau had prepared false financial reports. According to the provisions of the Accounting Law, if the act of preparing false financial reports does not constitute a crime, the Finance Bureau may impose a fine of () on the Labor Bureau.
A. More than 3,000 yuan but less than 50,000 yuan
B. More than 5,000 yuan but less than 50,000 yuan
C. More than 5,000 yuan but less than 100,000 yuan
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D. More than 50,000 yuan but less than 100,000 yuan
25. Among the following statements about the conditions for tax preservation measures, the incorrect one is ().
A. If the tax authorities have grounds to believe that taxpayers engaged in production or business have evaded tax obligations, they may order them to pay the tax payable within a time limit before the prescribed tax period
B. If the tax authority discovers that a taxpayer has obvious signs of transferring or hiding its taxable commodities, goods and other properties or taxable income within the time limit, it may order the taxpayer to provide a tax guarantee
C. Taxpayer Unable to provide tax guarantee
D. The adoption of tax preservation measures must be approved by the director of the tax bureau at or above the prefecture level
26. Listed companies must promptly report to the State Council Securities Supervision Bureau any of the following matters that occur: The management agency submits an interim report and announces it ().
A. The company suffered a loss of 5% of its net assets
B. The company decided to increase its registered capital
C. The company’s vice chairman changed
D. The company decided to reduce the registered capital
27. In addition to the adjustment objects, the important reference standards for dividing the legal department are ( ).
A. Legislative technology
B. Formulating agencies
C. Adjustment principles and methods
D. Judicial system
28. The People's Government of a certain province is drafting a government regulation to regulate the market order in the province. According to legal provisions, the types of administrative penalties that can be created by this regulation are ( ).
A. Warning
B. Order to suspend production and business
C. Confiscate illegal property
D. Suspend business license
29. Which of the following understandings about the independence of trust property is correct ( ).
A. Trust property shall not be enforced
B. Trust property is different from the inherent property of the trustee, but the claims arising from the trustee’s management and disposal of the trust property may be distinguished from the trustee’s Debts arising from inherent property can be offset against each other
C. Claims and debts arising from the trustee's management and disposal of trust properties of different trustors can be offset against each other
D. Trustee's handling of the trust If the creditor requires the repayment of the debts incurred by the firm, the trust property can be enforced
30. Among the following options, which one belongs to the intermediary business of commercial banks ( ).
A. Grant medium-term and long-term loans
B. Grant short-term loans
C. Issue financial bonds
D. Absorb public deposits
2. Multiple-choice questions (***10 questions, each question is worth 2 points. Among the alternatives for each question, 2 or more are consistent with the meaning of the question, and at least 1 is wrong. If you choose incorrectly, you will get no points for this question; if you choose too few, you will get 0.5 points for each option selected)
31. Among the following statements about the jurisdiction of bankruptcy cases, the correct ones are ( ).
A. Bankruptcy cases are under the jurisdiction of the people's court at the place where the debtor is domiciled
B. The grassroots people's court generally has jurisdiction over the bankruptcy cases of enterprises approved and registered by the industrial and commercial departments of counties, county-level cities or districts
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C. Bankruptcy cases of enterprises approved and registered by the industrial and commercial departments above the general jurisdiction of the intermediate people's courts and prefecture-level cities (including this level)
D. Bankruptcy cases shall be under the jurisdiction of the people's court where the creditor is domiciled< /p>
E. Enterprise bankruptcy cases that are included in the national planning control shall be under the jurisdiction of the Higher People’s Court
32. Among the following trusts, the ones that are invalid are ( ).
A. Trust established to manage private property on behalf of others
B. Trust whose trust property cannot be determined
C. Trust established for the purpose of debt collection
D. A trust whose scope of beneficiaries cannot be determined
E. A trust established specifically for the purpose of litigation
33. Among the following statements about administrative licensing, which one is correct? ( ).
A. Administrative licensing is a specific administrative act unilaterally made by the administrative agency in accordance with the law
B. If the law has already established administrative licensing, administrative regulations may add administrative licensing, but it must be reported to the Review and approval by the State Council
C. Administrative agencies, within the scope of their statutory powers, may entrust other administrative agencies to implement administrative licensing in accordance with the law
D. Except for administrative licensing decisions that can be made on the spot, The administrative agency shall make an administrative licensing decision within 20 days from the date of accepting the application for administrative licensing
34. Among the following statements about farmland protection, which one is correct ( ).
A. It is prohibited to occupy basic farmland to develop forestry and fruit industry and to dig ponds for fish farming
B. If the contracted cultivated land has been abandoned for one year, the original contract issuing unit shall terminate the contract and take it back Contracted cultivated land
C. If the non-agricultural construction cultivated land that has gone through the approval procedures has not been used for two consecutive years, the people's government at or above the county level will take back the land use rights free of charge in accordance with the law
D. Non-agricultural construction land Agricultural construction shall not occupy cultivated land or good land
E. To develop state-owned barren mountains or wasteland for industrial production with undetermined use rights, the people's government at or above the county level may determine it for long-term use by the development unit in accordance with the law
< p>35. Among the following acts, they are infringement of the exclusive rights of registered trademarks ( ).A. Selling goods that infringe the exclusive rights of registered trademarks
B. Trademark registrants change their registered trademarks on their own
C. Selling counterfeit or unauthorized manufacturing registrations Trademark logo
D. Without the consent of the trademark registrant, replace the registered trademark and put the goods with the changed trademark back on the market
E. Without the permission of the trademark registrant, The use of a trademark that is the same as or similar to its registered trademark on the same kind of goods or similar goods
36 Among the following behaviors of units or individuals that are subject to value-added tax, they are deemed to be selling goods ( ).
A. Deliver goods to others for sale on behalf of others
B. Use self-produced or entrusted processing of goods for collective welfare
C. Use self-produced or entrusted processing of goods or purchased goods are provided to self-employed individuals as investments
D. Distribute self-produced, entrusted processing or purchased goods to shareholders
E. More than two establishments in the same county Institutions and taxpayers who implement unified accounting. Transferring goods from one institution to other institutions for sale
37. Among the assets of joint-stock enterprises, the following should be defined as state-owned assets ( ).
A. Shares formed by investment in joint-stock enterprises by state agencies or their authorized units
B. Undistributed profits of joint-stock enterprises
C. In the public reserve fund of joint-stock enterprises, The share of the public welfare units of joint-stock enterprises according to the investment ratio
D. The share of the public welfare funds of the joint-stock enterprises according to the investment ratio
E. The shares formed by the investment of the joint-stock enterprises in the joint-stock enterprises
38. Among the following items, the ones that affect the "inventory" item of the balance sheet are ( ).
A. Material procurement
B. Production cost
C. Consigned goods
D. Engineering materials
< p> E. Material cost difference39. Among the following items, the ones that affect the "cash payment for purchasing goods and receiving services" items in the cash flow statement are ( ).
A. Increase in inventory this year
B. Input tax
C. Depreciation accrued by the production workshop
D. The increase in accounts payable this year
E. Payment of water and electricity bills consumed by the management department
40. The accounting treatment after the assessment and confirmation of the state-owned land occupied by the enterprise is ().
A. Price the state-owned land as shares
B. Amortize the transfer fee paid according to the approved use period
C. Lease directly according to the assessed value
D. Increase capital reserve according to the appraised value
E. Increase surplus reserve according to the appraised value
3. Comprehensive question (***4 Questions are worth 50 points. Questions (1) are worth 12 points, questions (3) are worth 10 points, and questions (4) are worth 10 points. The calculation formulas and calculation steps are required. If calculated according to a formula, the formula should be listed)
(1) In August 2009, State-owned Enterprise A (referred to as "Enterprise A") planned to invest in its wholly-owned subsidiary Enterprise B (referred to as "Enterprise B"). "Enterprise") all state-owned assets are transferred. This transfer does not involve government social welfare management approval matters, but it is a major state-owned property transfer matter for an important subsidiary. In September, Company A entrusted an asset appraisal agency to evaluate the assets of Company B in accordance with the law, and the assessed value was RMB 60 million. Afterwards, Company A publicly disclosed the transfer information of Company B to the public in accordance with regulations. After seeing the disclosed information, five companies expressed purchase intentions with Company A. In October, Company A adopted a bidding method and finally determined Company C as the buyer. The two parties signed a property rights transfer agreement, stipulating that Company C would pay Company A a one-time transfer price of 50 million yuan, which was to be paid within 7 working days after the contract came into effect. clear.
Based on the above facts and the provisions of the legal system related to the transfer of state-owned property rights of enterprises, answer the following questions:
1. Who makes the decision when enterprise A transfers enterprise B? Which agencies require approval?
2. According to regulations, what conditions should the five companies that intend to purchase Company B generally meet?
3. According to regulations, when Company A and Company C sign a property rights transfer agreement, should they negotiate a restructuring plan for Company B? And explain the reasons,
4. After Company A and Company C agree on a transfer price of 50 million yuan, can they trade immediately? and explain the reasons.
5. Does the one-time payment of the transfer price agreed between Company A and Company C comply with legal provisions? and explain the reasons.
(2) In May 2007, Qiao and Zhan collaborated to develop a solar collector. In mid-July of the same year, Zhan went to the United States to study for a doctorate.
On August 2, 2007, Qiao transferred the solar collector patent application rights to Wang for a price of 100,000 yuan. On the 12th of the same month, Wang submitted a utility model patent application for the solar collector to the China Intellectual Property Office by mail. The Office received his application on the 4th day after Wang sent the application. On March 11, 2009, the utility model solar collector was granted a patent. Wang paid the annual fee after obtaining the patent. On January 10, 2010, Wang found that the solar water heater products and packaging produced by S Co., Ltd. of Guangdong Province were marked with the patent number of his solar collector, so he filed a lawsuit with the court on the grounds that S Co., Ltd. had infringed his patent rights. , demanding an end to the infringement and compensation for losses.
Based on the above facts and the provisions of patent law and related laws. Answer the following questions:
1. Who owns the patent application rights for this solar collector? and explain the reasons.
2. What procedural provisions does my country’s Patent Law have on the transfer of patent application rights?
3. How to determine Wang’s patent application date?
4. If another Mr. Tan files a utility model patent application for the same invention on August 2, 2007, who should the patent right be granted to? and explain the reasons.
5. Assuming that Zhan knew about Wang’s application for a utility model patent when he went home to visit relatives during the Spring Festival in 2010, can he request the Patent Reexamination Board to declare the patent invalid? and explain the reasons.
6. How should the court handle the case between Wang and S Co., Ltd.? Can the relevant patent management department impose administrative penalties on S Co., Ltd.? If so, what administrative penalties can be imposed?
(3) On January 1, 2008, a rubber factory (demand side) and a village comprehensive factory (supply side) signed a carbon black contract with a total purchase and sales price of 200,000 yuan; The contract stipulates that the village comprehensive factory shall deliver the goods before April 1 of the same year; the liquidated damages for failure to perform the contract shall be 5% of the total price. But on April 1, the village comprehensive factory had not shipped the goods. Later, it was learned that the village committee had instructed the comprehensive factory that the contract must be notarized before the contract was signed. However, when the comprehensive factory signed the contract with the rubber factory, there was no notarization clause. The village committee determined that the contract was invalid and instructed the comprehensive factory not to perform the contract. The rubber factory then filed a lawsuit with the People's Court with the comprehensive factory as the defendant, requiring the comprehensive factory to pay liquidated damages of 10,000 yuan and continue to perform the contract. After review by the people's court that sued, the subject of the contract was qualified, the intention expressed was true, and both parties had the ability to perform.
Analyze the following questions:
1. Does the village committee have the power to confirm that the contract is invalid? Why?
2. Is notarization necessary for the establishment of the contract? After the procedure? Why?
3. Should the village committee directly bear the liability for breach of contract, or should the comprehensive factory directly bear the liability for breach of contract? Why?
4. The rubber factory requires the integrated factory Is it reasonable to pay liquidated damages of 10,000 yuan and continue to perform the contract? How do you think liquidated damages should be paid in accordance with the law?
(4) A wholly state-owned company successfully issued 5 million yuan of 5 bonds in 2004 1-year corporate bonds. In 2007, in order to adjust the company's industrial structure and carry out technological development, it was decided to issue 5-year corporate bonds again. It is known that the company's net assets are RMB 60 million, and the investment of the raised funds is in line with national industrial policies. , and there is no default or delay in payment of principal and interest on external debts.
Excuse me:
1. What other conditions should the company meet to issue bonds again?
2. How many 5-year corporate bonds can the company issue again? ?
3. What procedures should the company go through when issuing bonds?
4. When a company issues bonds, what should be stated in its bond raising methods?