2010注册会计师《经济法》冲刺实验模拟试题(1)

　　2.

　　【正确答案】：(1)A、B两个企业签订的买卖合同有效。根据《合同法》的有关规定，法人的法人代表人超越权限订立的合同(包括担保合同)，除相对人知道或者应当知道其超越权限的以外，该代表行为有效，合同成立有效。在本案中，B企业并不知道A企业的法定代表人张某超越了内部权限，因此张某的代表行为有效，买卖合同成立有效。

　　(1) The sales contract signed by Company A and B is valid. According to the Contract Law, where the legal representative or the person-in-charge of a legal person or an organization of any other nature entered into a contract acting beyond his scope of authority, unless the other party knew or should have known that he was acting beyond his scope of authority, such act of representation is valid. In this case, Company B didn't know Mr. Zhang, Company A's legal representative, was acting beyond his scope of authority. So Mr. Zhang's act of representation is valid. The sales contract is valid.

　　(2)A企业有权在6月5日行使不安抗辩权，中止履行合同。根据《合同法》的有关规定，应当先履行债务的当事人，有确切证据证明对方经营状况严重恶化的，可以中止履行，要求对方提供担保。

　　(2) Company A has the right to exercise the right of unassured pleadings, and stop fulfilling the contract. According to the Contract Law, the party required to perform first may suspend its performance if it has the conclusive evidence establishing that the other party's business has seriously deteriorated, and demand the other party provide appropriate assurance.

　　(3)A、B两个企业签订的抵押合同有效，但双方在抵押合同中“如B企业不能支付到期货款，该厂房的所有权直接归A企业所有”的约定无效。根据规定，抵押人和抵押权人在合同中不得约定在债务履行期限届满抵押权人未受清偿时，抵押物的所有权转移为债权人所有。但该约定内容的无效不影响抵押合同其他部分内容的效力。

　　(3) The mortgage contract signed by Company A and B is valid, but the statement that if Company B couldn't pay for the goods, the machine tools belonged to Company A is invalid. According to the Guaranty Law, the mortgagor and the mortgagee may not stipulate that the ownership of the mortgaged property shall be transferred to the creditor in case the mortgagee's claim is not satisfied after maturity of the debt. But this doesn't affect the validity of other parts.

　　(4)A企业与C企业的分支机构甲签订的保证合同是有效的。根据规定，企业法人的分支机构有法人书面授权的，可以在授权范围内提供保证。甲分支机构已经取得总公司C的书面授权书，因此有权对外提供保证。

　　(4) The guaranty contract signed by Company A and Jia, the branch of Company C, is valid. According to the regulations, if a branch of an enterprise as a legal person has a power of attorney from the legal person, it may provide a suretyship within the scope of authority. The branch Jia has the power of attorney from the Company C, so he can provide a suretyship.

　　(5)根据规定，保证人甲与债权人A未约定保证期间的，保证期间为主债务履行期届满之日起6个月。在本案中，主债务的履行期届满之日为7月10日，所以保证人C的保证期间为2009年7月10日～2010年1月10日。

　　(5) According to the regulations, if the surety Jia and the creditor A have no agreement on the term of suretyship, the term of suretyship shall be six months from the date of maturity of the principal debts. In this case, the date of maturity of the principal debts is July 10, so Company C’s term of suretyship is July 11, 2009 to January 11, 2010.

　　(6)B企业转让机床的行为是不符合《物权法》规定的。根据规定，在抵押期间，抵押人经抵押权人同意转让抵押财产的，应当将转让所得价款向抵押权人提前清偿债务或提存。在本题中，B企业并没有经过A公司同意便转让机床，而且也未将转让价款提前清偿债务或提存，因此B的转让行为不符合法律规定。

　　(6) The action of Company B’s transferring machine tools isn’t in line with the Property Law. Where a mortgagor alienates, upon consent of the mortgagee, the mortgaged property during the mortgage term, the money generated from such alienation shall be used to pay off debts to the mortgagee in advance or be submitted to a competent authority for keeping. In this case, Company B alienated the machine tools, not having the consent of Company A, and the money generated from such alienation shall be used to pay off debts to the mortgagee in advance or be submitted to a competent authority for keeping, so B’s alienation is illegal.

　　(7)甲分支机构拒绝履行保证责任的理由成立。根据规定，在合同约定的保证期间或者法律规定的保证期间，债权人未对债务人提起诉讼、申请裁定的(适用于一般保证)，或者未要求保证人承担保证责任的(适用于连带保证)，保证人免除保证责任。在本案中，甲分支机构的保证期间为2009年7月10日～2010年1月10日。债权人A直到2010年6月1日才要求其承担保证责任，已超出了保证期间，所以甲分支机构的保证责任免除。

　　(7) The reason for Jia’s refusing to perform suretyship liability is reasonable. According to the regulations, where the creditor neither files a lawsuit against the debtor, applies for arbitration(applied to general suretyship), nor demand that the surety undertake suretyship liability(applied to suretyship of joint and several liability) during the term of suretyship agreed in the contract or provided by the law, the surety shall be relieved of the suretyship liability. In this case, Jia’s term of suretyship is July 11, 2009 to January 11, 2010. The creditor didn’t demand the surety undertake suretyship liability until June 1, 2010, beyond the term of suretyship, so Jia is relieved of the suretyship liability.