2010注册会计师《经济法》冲刺实验模拟试题(3)

　　三、综合题

　　1.

　　【正确答案】：(1)公司成立时拟定的注册资本数额符合法律规定。根据《公司法》规定，有限责任公司的注册资本最低限额为3万元。

　　(1)The Paid in capital of the Company A meets the requirement of related law. According to the Company Law, the minimum Paid in capital of limited liability company is RMB 30,000.

　　(2)股东的出资方式符合法律规定。根据《公司法》规定，股东可以用货币出资、也可以用实物、知识产权、土地使用权等出资。但股东的货币出资额不符合法律规定。根据《公司法》规定，全体股东的货币出资金额不得低于有限责任公司注册资本的30%，而本题中，股东的货币出资占注册资本的20%，不符合规定。

　　(2)The shareholders’ way of contribution meet the requirements of related law. According to the Company Law, shareholders can make their capital contributions in the following ways: monetary contribution, in-kind contribution, intellectual right contribution, land use right contribution. However, the shareholders’ monetary contribution amount does not meet the related law. According to the Company Law, the total monetary contribution of all shareholders should exceed 30 percent of total Paid in capital of the limited responsibility company. In this case, the total monetary contribution of all share holders only accounts for 20 percent of the total Paid in capital, so this does not meet the requirements stipulated in the Company Law.

　　(3)公司董事会通过增设市场开发部的决议符合法律规定，但聘任B为市场开发部经理是不符合规定的。根据规定，决定公司内部机构设置，属于董事会的职权;但聘任市场开发部经理则是公司(总)经理的职权。

　　(3)It meet the requirement of related law for the Board of Directors to set up new marketing department, but it does not meet the requirement of related law for the Board of Directors to nominate B as the manager of marketing department. As stipulated, the Board of Director has the authority to set up internal departments, but the general manager has the authority to nominate the manager of marketing department.

　　(4)董事会聘任监事D为财务负责人不符合法律规定。根据《公司法》的规定，董事会应根据经理的提名，聘任和解聘财务负责人，但董事、高级管理人员不得兼任本公司的监事，高级管理人员包括财务负责人，因此，董事会聘任监事D为财务负责人不符合法律规定。

　　(4)It does not meet the requirement for the Board of Directors to nominate supervisor D as financial administrator of the company, because according to the Company Law, although Board of Directors has the authority to nominate or fire financial administrator based on the general manager’s recommendation, directors and senior executives including financial administrator cannot serve concurrently as a supervisor.

　　(5)王某在B公司的任职行为不符合法律规定。根据《公司法》的规定，董事、监事、高级管理人员不得未经股东会或者股东大会同意，利用职务便利为自己或者他人谋取属于公司的商业机会，自营或者为他人经营与所任职公司同类的业务;本题王某是A公司的董事，又是B公司的常务副总经理，而A公司与B公司所经营的业务属于同类营业，且其行为损害了A公司的利益。所以，王某在B公司的任职行为不符合法律规定。

　　(5)It does not meet the requirement for Mr. Wang to serve as vice general manager of Company B. According to the Company Law, without the general meeting of shareholders’ approval, directors, supervisors and other senior executives cannot take advantage of their position to seek commercial opportunities which belong to the company for their own or for others’ interest, and cannot operate similar business with the company for their own or for others. In this case, Mr. Wang is director of Company A and also vice general manager of Company B, Company A and Company B operate similar business, and also Mr. Wang’s behavior impairs the interest of Company A, so it is not appropriate for Mr. Wang to serve as vice general manager of Company B.

　　(6)①A公司要求王某将其B公司所得收入归A公司所有符合法律规定。根据《公司法》的规定，董事、监事、高级管理人员未经股东会或者股东大会同意，利用职务便利为自己或者他人谋取属于公司的商业机会，自营或者为他人经营与所任职公司同类的业务，其所得收入应当归公司所有。②A公司董事会撤销王某董事职务、增补张某为A公司董事的决议不符合法律规定。根据《公司法》的规定，选举和更换董事属于有限责任公司股东会的职权，公司董事会无权选举和更换董事。

　　(6)①It meet the requirement for Company A to ask Mr. Wang to give his gain from Company B to Company A, because according to the Company Law, without the general meeting of shareholders’ approval, if directors, supervisors and other senior executives take advantage of their position to seek commercial opportunities which belong to the company for their own or for others’ interest, or operate similar business with the company for their own or for others, all gain s are belong to the company. ②It does not meet the requirement for Board of Directors of Company A to fire Mr. Wang as director of Company A, and to nominate Mr. Zhang as director of Company A, because according to the Company Law, the general meeting of shareholders has the authority to nominate and change directors, and Board of Directors does not have the authority.

　　(7)①甲企业应当补足出资。根据规定，有限责任公司成立后，发现作为设立公司出资的非货币财产的实际价额显著低于公司章程所定价额的，应当由交付该出资的股东补足其差额。②乙和丙应该对甲出资不实的行为承担责任。根据《公司法》规定，公司设立时的其他股东承担连带责任。③股东会免除甲企业补足出资义务的决议是不符合规定的。根据《公司法》规定，发起人股东对资本充实责任是法定责任，不得以发起人协议的约定、公司章程规定或股东会决议免除。

　　(7)①Company Jia should further complete its contribution. According to related regulations, after establishment of limited liability company, if the actual value of the non-monetary contribution is obviously lower than the value specified in the articles of the company, the related shareholder should further contribute to eliminate the difference. ②Company Yi and Company Bing should undertake the responsibility of Company Jia’s untrue contribution. According to the Company Law, the other establishment shareholders of limited liability company should undertake joint and several liability. ③It does not meet the requirement for the Board of Directors to exempt Company Jia’s responsibility to further contribute, because according to the Company Law, it is legal responsibility for the sponsor shareholder to adequately contribute the Paid in capital, which cannot be exempted by any agreement, article or board resolution.

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