2010年注册会计师专业阶段考试于9月11、12日举行，考试吧提供了“2010年注册会计师《经济法》冲刺模拟试题”，帮助考生备考。更多资料请关注考试吧
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(4)C公司申请人民法院将该商品房拍卖，并将其拍卖所得价款优先清偿建设工程价款的请求，是不符合法律规定的。根据规定，发包人未按照约定支付价款的，经承包人催告发包人仍不支付的，承包人可以与发包人协议将该工程折价，也可以申请人民法院将该工程依法拍卖，建设工程的价款就该工程折价或者拍卖的价款优先受偿，并优先于抵押权和其他债权。但消费者交付购买商品房的全部或者大部分款项后，承包人就该项商品房享有的工程价款优先受偿权不得对抗买受人。本题买受人李某已按合同约定支付了全额房款，C公司就该项商品房享有的工程价款优先受偿权不得对抗买受人李某和其他购房人。
(1)The information about community green rate and club in Company As Sales advertisements should be considered as offer According to the regulations, the Sales advertisements and promotional materials is an invitation to offer. But if the information and the promise is specific and definite, and has a great effect on determining the price and signing the contract, it should be considered as an offer
In this case, the information about the community green rate and club play a great role in signing the sales contract and determining the price, soo it isan offer
(2)Although the information about the community green rate and club wasnt written in the sales contract, Company A should undertake the responsibility of breach of contract, because, according to the regulation, even the information and the promise hasnt been written in the sales contract, it is also a part of the contract. The parties who violate the contract should undertake the responsibility
(3)If Company A demands to reduce the amount of penal sum, the Court should support the demand. According to the regulations, if the parties demand to reduce the amount of penal sum, the amount should be reduced by 30% of the balance between the penal sum and the loss
In this topic, the penal sum in the contract is 100000 yuan, Mr. Lis loss is 39000 yuan. So when Company A demands to reduce the amount of penal sum, the Court should support its demand
(4)It is illegal for Company C to ask to auction the flat and to use the gain to pay the cost of the construction project. According to the regulations, if the client doesn’t pay for the cost, and if after the contractor urge, the client doesn’t pay for it either, they can consult to convert the project into money, or demand the Court to auction the project, then use the gain to pay for the cost of the construction project firstly. The cost of the construction project has the priority to the mortgage and other creditors. But if the customer has paid most or all of the money, the customers have the priority to others. In this case, Mr. Li has paid for the house, so Mr. Li and other customers have the priority
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