试题与答案

Four private Enterprises A, B, C and D inc

题型:问答题

题目:

Four private Enterprises A, B, C and D incorporated as a limited liability company, Yuanda Co Ltd, with a registered capital of RMB 40 million yuan. After three years’ successful business operations from 2005–2008, Yuanda Co Ltd made profits and the net assets of the company increased to RMB 60 million yuan. In January 2009, at the annual shareholders’ meeting of the company, Yuanda Co Ltd adopted a resolution for the following three items: Required: Explain whether the above resolutions (a), (b) and (c) were in conformity with the relevant provisions of the Company Law and Securities Law. NOTE: The mark allocation is shown against each resolution.

(b) On the issue of issuance of corporate bonds – The company should issue corporate bonds of RMB 8 million yuan to expand its business. (3 marks)

答案:

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参考答案:(1)外部因素:人口因素、教育因素、文化因素(2)内部因素:政治制度、行政体制、政府工作的目标

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题型:单项选择题 案例分析题

企业拥有一宗土地面积为20亩的国有出让土地,规划建设40000m2综合大楼和20000m2公寓,预计2年建成后即全部售出。企业甲在完成前期投入后,拟将该宗地转让给房地产开发商乙。经调查,该城市相似地段相同功能的综合楼售价为6000元/m2,公寓售价为4500元/m2,同类结构的综合楼工程建筑费及专业费为2100元/m2,公寓为1800元/m2,在建筑期间,建筑费及专业费第一年投入40%,第二年投入60%,银行贷款年利率为5.5%,开发利润为总售价的15%,销售税率为售价的5.5%。

经甲乙双方协商,房地产开发商乙准备以开发完成后的部分房地产按售价的90%给甲作为地价的补偿,开发后的房地产销售税费由乙统一支付,如不考虑甲的前期投入和土地转让税费,试问甲除可得到14000m2综合楼外,还可分得()m2的公寓。

A.13657.40

B.12360

C.11589.11

D.11267.76

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