注冊會計師全國統(tǒng)一考試經(jīng)濟法試題及答案2013年卷

1．C2．C3．B4．C5．A6．D7．D 2．ABC3．BC4．BD5．CD6．BCD7．ACD 10．ABCD11．AD12．CD13．BCDC公司求償；待銀行確定不能從相免除了A公司的保證責(zé)任。F公司無權(quán)取回設(shè)備的主張不成立。因為，根據(jù)破產(chǎn)法律制度的規(guī)定，人民法院受理破產(chǎn)申請時，出賣人已將買賣標的物向作為買受人的債務(wù)人發(fā)運，債務(wù)人尚未收（3）DEF公司承擔(dān)票據(jù)責(zé)任。根據(jù)票據(jù)法律制度的規(guī)定，票據(jù)債務(wù)人不得以自己與持票人的前手之間的抗辯事由對抗持票人，E公司。（或答：FD公司與E公司的（4）FG公司行使票據(jù)上的追索權(quán)。根據(jù)票據(jù)法律制度的規(guī)定，辦理票據(jù)保證其行為不構(gòu)成票據(jù)保證，G公司不屬于票據(jù)債務(wù)人，故F公司不能向其行使票據(jù)上的追索權(quán)。履行債務(wù)時，G公司應(yīng)當承擔(dān)保證責(zé)任。（1）CisnotliabletoFforthenote/draft/negotiableinstrument/billofexchange.SinceCdidnotsignorsealonthebill,itisnotapartytothebillrelationshipandhasnobillliability.（2）TheendorsementDmadeforEhastakeneffect.Accordingtothelawsonnegotiableinstruments,anyconditionaccompanyinganendorsementisnullandvoid,andthevalidityoftheendorsementandthebillrightenjoyedbytheendorseebasedonitshallnotbeaffected.(OR:Theconditionimposedontheendorsementisofnoeffectonthebill.（3）DmayuseitsunsettledprojectdisputewithEtodenyitsbillliability.Accordingtothelawsonnegotiableinstruments,abilldebtorcannotuseacontradictingissuebetweenthedebtoranditspriorpartiestodenyaclaimfromthebillholder,unlessthebillholderhasbeenawareofthecontradictingissuewhenacceptingthebill.FknewtheexistenceoftheunsettleddisputebetweenDandE,neverthelessheacceptedthebill.HencethebillrightheisentitledtocouldnotgobeyondthatenjoyedbyEwhichsuffersthenegativeresultofthedispute.(OR:FacceptedthebillwiththeknowledgeoftheunsettleddisputebetweenDandE,soDmayusethedisputeasareasontodenyhisbillliabilitytoF.)（4）FcannotgoafterG/exerttherecourserighttowardGonthebasisofthebill.Accordingtothelawsonnegotiableinstruments,aguaranteeonthebillrequiresexplicitguaranteeexpressionsaswellassignatureandsealfromtheguarantor.Gneitherputdownsuchwordsonthebillnorsignedonit,soitisnotapartytothebill.（5）GshouldassumetheguaranteeliabilitytowardF.ThereisavalidguaranteecontractbetweenFandG.AsajointandseveralliabilityguarantorforE’sdebt,GshouldbeliabletoFwhenEfailedtoperformhisdebt.（1）A公司拒絕乙查詢董事會會議決議的理由不成立。根據(jù)公司法律制度規(guī)定，股份有限（2）A公司有權(quán)拒絕回購乙持有的本公司股份。股份有限公司異議股東股份收買請求權(quán)只（3）B公司在本公司股價連續(xù)兩日漲停的情況下，有義務(wù)披露尚在進行中的談判。根據(jù)證B22%乙關(guān)于A公司應(yīng)向B公司全體股東發(fā)出收購其所持全部股份的要約的主張不成立。根乙關(guān)于A公司的要約收購價款應(yīng)當用現(xiàn)金支付的觀點不成立。根據(jù)證券法律制度的規(guī)收購人A公司應(yīng)當按照同等比例收購預(yù)受要約的股份。讓不受12個月的限制。據(jù)證券法律制度的規(guī)