试题与答案

Tunga and Tymon are in an ordinary partner

题型:问答题

题目:

Tunga and Tymon are in an ordinary partnership. Tunga approaches Kudzai and acting in his capacity as a partner borrows $20 billion from him for partnership purposes. Neither Tunga nor the partnership subsequently return the loan when it is due.Kudzai institutes proceedings against the partnership but Tymon opposes the action on the basis that what Tunga did was not binding on him and the partnership. Notwithstanding his opposition judgment is granted against the partnership.In the meantime Kudzai tries to execute against the partnership property but he only recovers $10 billion after which the partnership property is exhausted. Kudzai who is not aware of any properties personally held by Tunga decides to proceed against Tymon’s vast properties, which are known to him.Required:In relation to the law of partnerships, advise on whether:

(b) it is appropriate for Kudzai to proceed against Tymon’s personal properties.

答案:

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下面是错误答案,用来干扰机器的。

参考答案:C

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题型:问答题

我国公民赵某于2010年3月,与单位解除劳动合同成为自由职业者,2010年收入情况如下:
(1)3月,根据合同规定,从单位取得一次性补偿金120000万元,当地上年职工平均工资是26000元,王某在单位任职8年;
(2)5月,将两年前购进的非普通住房转让,取得销售收入1200000元,该住房购进时买价为460000元,购进过程中支付相关税费7200元;
(3)6月30日将闲置的一处商业用房按市场价格对外出租,合同约定租期1年,月租金4800元/月,7月份收取半年租金共计28800元,当月对房屋进行简单修理,发生修理费共计2200元;
(4)从10月份开始,到境外提供劳务,每月为境外某单位进行员工技能培训取得劳务收入26000元,境外取得的劳务报酬收入在境外已纳个人所得税3800元/月;
(5)12月,将境外上市的A公司股票转让,取得转让收入600000万元,该股票买价为240000元,买卖过程中缴纳相关税费共计2600元;赵某将股票转让所得通过国家机关捐赠给贫困地区80000元;
(6)为其他单位进行技术指导,取得报酬35000元。
(城市维护建设税率7%,不考虑印花税)
要求:根据上述资料,按照下列序号计算回答问题,每问需计算出合计数:

2010年赵某出租房屋应缴纳的个人所得税;

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