2010注册会计师《经济法》冲刺实验模拟试题(2)

　　三、综合题

　　1.

　　【正确答案】：(1)①发起人数额符合《公司法》的规定。根据规定，设立股份有限公司，发起人人数应当为2人以上200人以下，本题中，发起人人数为4名，符合法定人数。

　　②折股比例符合《公司法》的规定。根据规定，有限责任公司变更为股份有限公司时，折合的实收股本总额不得高于公司净资产额。本题中，折股比例并没有超过100%，因此是符合规定的。

　　(1)①The number of promoters is right. According to the regulations, to incorporate a company limited by shares, there shall be not less than 2 but not more than 200 promoters. In this case, the number of promoters is four, and in line with the Company Law.

　　②The share exchange rate is in line with the Company Law. According to the regulations, where a company with limited liability is converted into a company limited by shares, the total amount of the actually received share capital to be converted shall not be greater than the amount of its net assets. In this case, the share exchange rate isn't larger than 100%, so it is all right.

　　(2)①张某不符合担任股份有限公司董事的任职资格。根据规定，个人所负数额较大的债务到期未清偿的，不得担任公司的董事、监事和高级管理人员，张某所欠招商银行到期贷款数额较大，因此不能担任C公司的董事。

　　②王某不符合担任股份有限公司董事资格。根据规定，董事、高级管理人员不得兼任监事，王某是C公司的监事，因此不能再担任本公司的董事。

　　③李某符合担任股份有限公司董事资格。李某在D公司担任总经理不影响其在股份有限公司担任董事。

　　④赵某符合担任股份有限公司董事资格。根据规定，担任破产清算公司、企业的董事或者、厂长、经理，对该公司、企业的破产负有个人责任的，自该公司、企业破产清算完结之日起未逾3年的，不得担任董事。本题中，赵某自其担任的企业破产清算完结之日起已经超过了3年。

　　⑤钱某不符合担任股份有限公司独立董事资格。根据规定，直接或间接持有上市公司已发行股份1%以上或者是上市公司前10名股东中的自然人股东，不得担任独立董事。本题中，钱某是持有股份有限公司1000万股的股东，在股份有限公司发行5000万元公众股份之后，钱某持有股份有限公司的股份达到7.14%，另外，钱某也是C公司前十名股东中的自然人股东，因此不能担任C公司的独立董事。

　　⑥孙某不符合担任股份有限公司独立董事资格。根据规定，在直接或间接持有上市公司已发行股份5%以上的股东单位或者在上市公司前五名股东任职的人员及其直系亲属，不得担任独立董事。本题中，孙某在本公司的股东D公司处担任副经理，D公司持有上市公司的股份比例超过了5%，并且D公司属于前5名的股东，因此孙某不能担任C公司的独立董事。

　　⑦黄某符合担任股份有限公司独立董事资格。

　　(2)①Mr. Zhang can't serve as a director. According to the regulations, a person who fails to liquidate a relatively large amount of personal debts when they are due can't serve as a director, supervisor, or senior manager of a company. Mr. Zhang owed a large amount of money to China Merchants Bank, so he can't serve as a director of Company C.

　　②Mr. Wang can't serve as a director. According to the Company Law, directors and senior managers shall not serve as supervisors. Mr. Wang is a supervisor of the company, so he can't serve as a director concurrently.

　　③Mr. Li can serve as a director. Mr. Li's serving as a general manager don't affect him as a director.

　　④Mr. Zhao can serve as a director. According to the regulations, a person who, being a director or the head or manager of a company or enterprise that went into bankruptcy and liquidation, was personally liable for the bankruptcy of the said company or enterprise, where less than three years have elapsed from the date liquidation of the company or enterprise is completed, can't serve as a director. In this case, three years have elapsed from the date liquidation of the company, so he can serve as a director.

　　⑤Mr. Qian can't serve as an independent director. According to the regulations, a natural person, who directly or indirectly holds more than 1% issued share of public company, or is one of the top ten shareholders of the public company, can't serve as an independent director. In this case, Mr. Qian holds 10,000,000 shares. His share reaches 7.14% after issuing 50,000,000 yuan's share. In addition, Mr. Qian is one of the top ten shareholders of the public company. So he can't serve as an independent director.

　　⑥Mr. Sun can't serve as an independent director. According to the regulations, the shareholder, who directly or indirectly holds more than 5% issued share of public company, or is one of the top five shareholders or their immediate family, can't serve as an independent director. In this case, Mr. Sun is a vice manager of Company D, the shareholder of the company. Company D holds more than 5% share of the company, and is one of the top five shareholders, so he can't serve as an independent director.

　　⑦Mr. Huang can serve as an independent director.

　　【10081578】