2010年注册会计师《经济法》冲刺模拟试题(17)

　　三、综合题

　　1

　　[答案]

　　(1)维斯特公司的投资比例符合法律规定。根据有关规定，中外合资经营企业的注册资本中，外国合营者的投资比例一般不得低于25%，对其投资比例的上限法律并没有作出限制性的规定。本题，维斯特公司的投资比例为80%，已超过了25%的下限，其投资比例是符合法律规定的。

　　(1)The proportion of the investment contributed by Vista Company complies with the law. According to the regulations, usually the proportion of the investment contributed by the foreign joint venture(s) shall not be less than 25% of the registered capital of a joint venture, however, the highest proportion restriction is not stipulated in the law. In this case, the proportion of the investment contributed by Vista Company is 80%which is much more than 25%, so it satisfies the requirements of the law

　　(2)维斯特公司的现金出资方式不符合法律规定。根据规定，合营企业任何一方都不得以企业或者投资他方的财产和权益为其出资担保，本题，维斯特公司由合营企业提供担保向银行贷款20万美元缴付的出资是不符合规定的;天元公司的现金出资方式符合法律规定。这里天元公司虽然以自己的母公司为其出资进行担保，但合营企业本身并没有提供担保，因此是符合规定的。

　　The Vista Companys investment by cash does not comply with the law. According to the regulations, no party to a joint venture can use the assets or equity of the joint venture, or the assets or equity invested to others as the guarantee for its investment contribution. In this case, Vista Company borrowed 200000 dollars from the bank guaranteed by the joint venture. That doesnt satisfy the requirements of the law whileCompany Tianyuans investment by cash complies with the requirement. Company Tianyuan make a loan from the bank guaranteed by its parent company not the joint venture, so it is in line with the law

　　(3)维斯特公司以机器设备作价出资不符合法律规定。根据有关规定,外国投资者以机器设备或者其他物料出资，应该符合的条件是：为企业生产所必需的;作价不得高于同类机器设备或者其他物料当时的国际市场价格。本题中维斯特公司以机器设备作价300万美元高于同类设备当时的国际市场价格，是不符合规定的。

　　(3)Vista Company makes investment contribution by valued machinery and equipment ,which doesnt satisfy the regulation. According to the related regulations, when the foreign investors make investment by machines and equipments or others, the said machines and equipments or others must satisfy the following requirements: necessary for the production; the price not higher than the international market price for the same type of machines and equipments or others. In this case, Vista Company values the machinery and equipment for three million dollars, which is higher than the international market price of the same type of machines and equipments at that time, so this doesnt meet the requirement of the law

　　(4)维斯特公司的第一期出资符合法律规定。根据有关规定，中外合资经营企业分期缴付出资的，投资各方第一期出资不得低于各自认缴出资额的15%，并且应当在营业执照签发之日起3个月内缴清。本题维斯特公司自营业执照签发之日起1个月内缴付130万美元，为其全部认缴出资额的16.25%，是符合法律规定的。

　　(4)The first installment of investment contributed by Vista Company meet the requirement of the law. According to the related regulations, if A foreign investor make the investment contribution by installments, the first installment of investment contribution shall not be less than 15% of the total amount of investment contribution that the foreign investor undertakes to make, and shall be made in full within 3 months from the day when the business license is issued. In this case, Vista Company made 1300000 dollars in the first month from the day when the business license is issued, amounting to 16.25% of the total investment contribution that it undertakes to make. That satisfies the requirement of the law

　　(5)合营企业的董事会人数设置是符合法律规定的。根据规定，合营企业董事会成员不得少于3人。董事长和副董事长的委派不符合规定，根据规定，中外合营者一方担任董事长的，由他方担任副董事长，因此这里董事长和副董事长全部由维斯特公司委派是不符合规定的。

　　(5)The number of the Board of Directors members meets the requirement of the law. According to the regulations, the board of directors should not be less than three

　　(3) members. The appointment of the chairman and vice-chairmen doesnt meet the requirement of the law. According to the regulations, if one party occupies the office of the chairman, the other party shall occupy the office(s) of the vice-chairman(vice-chairmen). So it is illegal that the chairman and vice-chairmen are boty occupied by Vista Company

　　(6)合营企业与朝合公司合并后的公司性质符合规定。根据规定，非上市的股份有限公司与有限责任公司合并后可以是股份有限公司，也可以是有限责任公司。本题中，朝合公司为非上市股份有限公司，其与合营企业合并后的性质可以是有限责任公司，也可以是股份有限公司。

　　(6)The nature of company after combination from joint-venture and ZhaoHe complies with the stipulation. As per stipulation, the company combined from non-list incorporation and LL can either be incorporation or LL

　　C.In this case, the combined company from Zhaohe, as non-list incorporation, and the joint-venture can be either LLC or incorporation

　　(7)合并后公司注册资本应确定为1亿美元。根据规定，有限责任公司与股份有限公司合并后为股份有限公司的，合并后公司的注册资本为原有限责任公司净资产额根据拟合并的股份有限公司每股所含净资产额折成的股份额与原股份有限公司股份总额之和。本题中，合营企业合并前净资产额为3000万美元，折股比例为1美元1股，因此可以折合为3000万美元的股份，朝合公司股份总额为7000万美元，因此合并后所设股份有限公司的注册资本为1亿美元。

　　(7)The registered capital of combined company should be one hundred million dollars. As per the relevant stipulations, if the combined company from LLC and incorporation is still incorporation, the registered capital of combined company is the sum of share capital determined by the ex LLC net assets referring to the net assets per share of combined company and the share capital of ex incorporation. In this case, the net assets of the joint-venture before combination are thirty million dollars, i.e. one dollar per share, so this is equivalent to thirty million dollars share capital and accordingly, Zhaohe’s share capital is seventy million dollars, both constituting the share capital one hundred dollars of incorporation after combination

　　(8)合并后外方投资者的股权比例符合规定。根据规定，各方投资者在合并后的公司中外国投资者的股权比例不得低于合并后公司注册资本的25%。本题中，外国投资者共持有股份总额为3600万美元，已经超过了注册资本的25%，符合规定。

　　(8)After combination, the proportion of shares owned by the foreign investors complies with the stipulations. As per the relevant regulations, the proportion of shares owned by the foreign investors should not be lower that 25% of registered capital of combined company. In this case, foreign investors hold shares amounting to thirty-six million dollars which is above 25% of the registered capital. Such complies with relevant regulations