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What is the CPA exam? Which one is better for Zaozhuang to train?

The real questions and answers of Economic Law in the p>2117 CPA exam (part)

1. Multiple choice questions

1. Among the following statements about the relationship between legal norms and legal provisions, the correct one is ().

Option

A. Legal norms are the expression of legal provisions

B. Legal norms are equivalent to legal provisions

C. Legal norms and legal provisions are in one-to-one correspondence

D. The contents of legal provisions include legal elements such as legal principles in addition to legal norms

Answer D

2.

Options

A. Ministry of Finance

B. Ministry of Commerce

C. State Taxation Administration of The People's Republic of China

D. the State Council Customs Tariff Commission

Answer D

3. Title A Limited Liability Company was established on October 5, 2117. According to the company's articles of association, shareholder B contributes a property in his name. Party B delivered the property to the company on October 7th, but did not go through the formalities of ownership change. On May 9, shareholder C sued the people's court, demanding that Party B fulfill its capital contribution obligations. On May 31th, the people's court ordered Party B to go through the formalities of ownership change within 11 days. On June 6th, Party B completed the formalities of ownership change. According to the provisions of the company's legal system, the starting date for Party B to enjoy shareholder rights is ().

Option

A. October 7th

B. October 5th

C. June 6th

D. May 31th

Answer A

4. The audited net assets of listed companies in the previous period were RMB 5 billion. Company A intends to provide guarantee for Company B, and the amount of guarantee is 611 million yuan, which was passed by the resolution of the board meeting. According to the Articles of Association of Company A, a single external guarantee exceeding 11% of the company's latest audited net assets must be approved by the company's shareholders' meeting. According to the provisions of the securities legal system, the earliest time for Company A to disclose the guarantee should be ().

Option

A. When the shareholders' meeting of Company A forms a resolution on this guarantee

B. When the board of directors of Company A forms a resolution on this guarantee

C. When Company A and the creditors of Company B sign a guarantee contract

D. When the stock exchange approves the guarantee of Company A

Answer B

5. A didn't pay on the agreed date, but asked B to deliver the goods. According to the provisions of the contract legal system, for a request, b can exercise the right of defense is ().

option

a. uneasy right of defense

b. right of defense in advance

c. right of defense in advance

d. right of defense in advance

answer D

6. The fixed number of years is ().

Option

A.2 years

B.1 years

C.4 years

D.3 years

Answer D

7. Topic A partner of a general partnership died, and his minor children B and C were all his legal heirs. According to the provisions of the partnership enterprise legal system, the following statement is correct ().

Option

A, B and C can inherit Party A's share of property, but they can't become partners

B, B and C automatically obtain the partnership qualification by inheriting Party A's share of property

C. With the unanimous consent of all partners, B and C can become limited partners

D. The partnership should be dissolved and Party A's share of property should be returned to Party B and C after liquidation

. Among them, if the state no longer owns the controlling right of the invested enterprise due to capital increase, it must be reported to the specific subject for approval by the state-owned capital supervision and administration institution. The specific subject is ().

Option

A. People's government at a higher level

B. People's government at the same level

C. People's government at the provincial level where the state-funded enterprise is located

D. State-owned assets supervision and administration institution at a higher level

Answer B

9. Among the following statements about the organizational form and structure of Chinese-foreign joint ventures, the one that conforms to the provisions of the foreign-related investment legal system is ().

options

a. If the joint venture is organized as a limited liability company, the shareholders' meeting is its highest authority

b. The joint venture can be organized as a limited liability company, a partnership or a joint stock limited company

c. The organizational structure of a joint stock company shall be handled in accordance with the provisions of the Company Law on the organizational structure of joint stock companies

d. The general manager is the legal representative of the joint venture <

Option

A. Surplus reserve fund

B. Undistributed profit

C. Statutory public welfare fund

D. Capital reserve fund

Answer D

11. According to the division of responsibilities of China's anti-monopoly law enforcement agencies, the agency responsible for the law enforcement work of eliminating and restricting competitive behaviors without price abuse is ().

Option

A. State Administration for Industry and Commerce

B. Commercial Institute

C. the State Council Anti-monopoly Committee

D. National Development and Reform Commission

12. Title A embezzled B's ID card and contributed capital to C company in the name of B. B was recorded in the register of shareholders of Company C and registered for industry and commerce, but it still failed to fulfill its capital contribution obligations until the capital contribution period expired. According to the provisions of the company's legal system, the following statement about the responsibility of capital contribution is correct ().

Option

A. B bears the responsibility of capital contribution

B. A bears the responsibility of capital contribution

C. B bears the responsibility of capital contribution first, and then Party A makes up for the deficiency

D. A and B bear joint and several liability for capital contribution

Answer B

13. According to the provisions of the legal system of partnership enterprises, the following statements about the partners of general partnership enterprises

Option

A. An unincorporated organization cannot become a partner

B. A state-owned enterprise cannot become a partner

C. A natural person with limited capacity for civil conduct can become a partner

D. A public welfare social organization can become a partner

Answer B

14. According to the provisions of the legal system of property rights, the following statements about the types of things are correct (.

Option

A. Sea area belongs to real estate

B. Cultural relics belong to prohibited circulation

C. Money belongs to non-consumable

D. Cattle belongs to divisible objects

Answer A

15. Title A, B and C intend to set up a limited liability company. During the establishment of the company, Party A accidentally bumped Ding while carrying the office furniture purchased for the company. According to the provisions of the company's legal system, the following statement about Ding's tort liability is correct ().

Option

A. If the company is not established, Party D can only ask Party A to bear the tort liability

B. If the company is established, the company will automatically bear the tort liability

C. If the company is not established, Party D should first ask Party A for compensation, and then Party B and Party C will bear the shortfall

D. Whether the company is established or not, the tort liability shall be borne by Party A, Party B and Party C.

Option

A. Right of control

B. Right of claim

C. Right of defense

D. Right of formation

Answer D

17. According to the provisions of the legal system of state-owned assets of enterprises, when selecting the enterprise managers of state-owned capital holding companies, the authority enjoyed by the institutions that perform the responsibilities of investors is ().

Option

A. Appointment and removal of the chairman, vice-chairman, directors and supervisors of the enterprise

B. Appointment and removal of the manager and deputy manager of the enterprise

C. Appointment and removal of the financial controller and other senior management personnel of the enterprise

D. Proposing candidates for directors and supervisors to the shareholders' meeting or general meeting of the enterprise

Answer D

18. According to the provisions of the partnership enterprise legal system, in order to make the pledge effective, the number of partners who agree to pledge should be ().

Option

A. More than two-thirds of all partners

B. More than one-half of all partners

C. More than three-quarters of all partners

Answer C

19. According to the provisions of the civil legal system, the following statements about the conditions attached to conditional civil legal acts are correct.

Option

A. It can be a future fact or a past fact

B. It can be a human behavior or a natural phenomenon

C. It can be a certain fact or an uncertain fact

D. It includes both agreed facts and legal facts

Answer b

21. The face value of the draft is 511,111 yuan, and Company B pays 421,111 yuan in cash to Company A as the consideration for obtaining the draft. According to the provisions of the legal system of negotiable instruments, among the following statements about the validity and reasons of the endorsement behavior of company A, the correct one is ().

Option

A. Endorsement is valid because the bill has been accepted by the bank

B. Endorsement is valid because Company A is the holder of the bill

C. Endorsement is invalid because there is no real transaction relationship

D. Endorsement is invalid because the consideration paid by Company B is too low

Answer C

21.

Option

A. Social security creditor's rights

B. Tax creditor's rights

C. Creditor's rights with security rights over the debtor's specific property

D. Employee's labor creditor's rights

Answer D

22. The overseas A private equity fund and the domestic B limited liability company intend to cooperate to set up a C limited partnership to operate the charging treasure project in China. Among them, Party A is a limited partner and Party B is a general partner. According to the provisions of the partnership enterprise legal system, the following statement about the relevant provisions to be observed in the establishment of C limited partnership enterprise is correct ().

Option

A. Party B shall be responsible for the examination and approval procedures

B. The currency contributed by Party A shall be RMB

C. A Business License for Foreign-invested Partnerships shall be obtained

D. An application for registration of establishment shall be made to the competent commercial department

Answer C

23. The topic is that a listed company issued a five-year corporate bond in May 2113. In October 2117, the company planned to issue corporate bonds again, in view of the fact that the bonds due had been repaid and other conditions for issuing bonds again were met. After auditing, it was confirmed that the net assets of the company at the end of February 2116 were 91 million yuan. According to the provisions of the securities legal system, the maximum amount of corporate debt issued by this company is

().

Option

A.27 million yuan

B.36 million yuan

C.17 million yuan

D.26 million yuan

Answer D

24. Six friends * * * contributed to buy a car, but it was not agreed * *. Some people want to transfer the car. In order to avoid the transfer becoming unauthorized disposal, in the absence of other agreements, according to the provisions of the legal system of property rights, the number of people who agree to the transfer should at least be ().

Options

A.4 people

B.3 people

C.6 people

D.5 people

Answer A

II. Multiple choice questions

1. Among the following questions, those belonging to legal persons are ().

Options

A. Peking University

B. People's Republic of China * * * and the Supreme People's Court

C. People's Insurance Group Co., Ltd. of China

D. China Institute of Certified Accountants

Answer ABCD

2. According to the provisions of the foreign exchange management legal system, among the following items, () is included in the foreign debt management.

Options

A. Issuing bonds overseas

B. Borrowing loans overseas

C. External guarantee by domestic institutions

D. International financial leasing

Answer ABCD

3. According to the provisions of the securities legal system, among the following, there are cases where the bond trustee should convene a meeting of bondholders ().

Option

A. Issuer can't pay the principal and interest on schedule

B. Agreement to change the prospectus of bonds

C. Issuer plans to increase the registered capital

D. Significant changes have taken place in collateral

Answer ABD

4. According to the legal system of payment and settlement, in the following expressions about domestic letters of credit (letters of credit),

Option

A. The letter of credit and the sales contract on which it is based are independent of each other

B. The letter of credit has a financing function

C. The issuing bank can unilaterally modify or cancel the letter of credit

D. The beneficiary can transfer part of the rights of the letter of credit to others

Answer AB

5. After the performance of the contract, when the donee has a specific ungrateful behavior, the donor will According to the provisions of the contract legal system, the following, belong to this kind of ingratitude ().

Option

A. The donee seriously infringes on the donor's relatives

B. The donee seriously infringes on the donor

C. The donee fails to perform the business agreed in the gift contract

D. The donee has the support business for the donor and fails to perform it

Answer ABCD

6. According to the provisions of the foreign investment legal system, foreign investors use equity as a means of payment for mergers and acquisitions. Among the following items, () belongs to this specific condition.

Option

A. No ownership dispute

B. Shareholders are legally held and can be transferred according to law

C. If the shares of overseas companies are listed and traded, the transaction price has been stable in the last three years

D. No pledge and any other rights restrictions have been set

Answer ABD

7. The title A limited liability company has no board of directors, and shareholder B is the executive director. According to the provisions of the company's legal system, in the absence of special provisions in the articles of association, the functions and powers that Party B can exercise are ().

Option

A. Decide on the company's investment plan

B. Convene the shareholders' meeting

C. Decide on the company's profit distribution plan

D. Decide to hire the company manager

Answer BD

8. In order to eliminate the adverse impact of concentration of business operators on competition, the anti-monopoly law enforcement agency may attach conditions for business divestiture when approving concentration. Among the following statements about business divestiture, () conforms to the provisions of the anti-monopoly legal system.

Option

A. The remuneration of the divestiture trustee shall be paid by the divestiture obligor, and the remuneration of the supervision trustee shall be paid by the anti-monopoly law enforcement agency

B. The divestiture trustee may be a legal person or other organization or a natural person.

C. the supervision trustee shall not disclose that he is performing his duties.