某企业2019年2月与在本企业任职的李某解除劳动合同，支付李某一次性补偿120000元，已知当地上年职工年平均工资为20000元，则李某取得上述补偿收入应纳个人所得税()元。 A.0 B.3480 C.1800 D.2480

甲公司计划向市场推出一款新产品，公司历史上从未销售过类似产品。为降低 产品上市失败的可能性，公司搜集了一些其他公司类似产品上市后的销售数据进行分析。 根据以上信息可以判断，甲公司采用的这一方法是( )。(第六章 风险与风险管理)

A.旁推法

B.后推法

C.前推法

D.正推法

甲公司出资 70%，乙公司出资 30%共同设立有限责任公司丙。丙公司董事会共有 9 名董事，于 2012 年召开董事会临时会议作出如下决议。其中，属于董事会职责的有 ( ) 。(第六章 风险与风险管理)

A.审议内审部门提交的风险管理监督评价审计报告并报股东会议批准

B.批准设立公司风险管理部

C. 批准企业全面风险管理年度工作报告

D. 对并购六三公司的风险评估报告进行审议“30”

全球酒店 20 强的华住酒店集团于 2018 年发生严重的信息泄露事件，泄露范围包括其旗下全部酒店品牌客户的身份证、手机号、邮箱、账号、登录密码、入住登记 身份信息、酒店开房记录等等。此次泄露系华住公司程序员将数据库连接方式于 20 天前上传至 GitHub 网站导致。此次事件体现出的风险是( )(第六章 风险与风险管理)

A.技术风险

B.市场风险

C.运营风险

D.财务风险

甲公司是一家生产遮阳用品的企业。2013 年，公司在保留原有业务的同时， 进入雨具生产业务。从风险管理策略的角度看，甲公司采取的策略是( )。(第六章 风险与风险管理)

A.风险承担

B.风险规避

C.风险转换

D.风险对冲

宏远海运公司为了加强对损失事件的管理成立了一家附属机构，其职责是用母公司提供的资金建立损失储备金，并为母公司提供保险。宏远海运公司管理损失的方法 是( )(第六章 风险与风险管理)

A.专业自保

B.保险

C.损失融资

D.风险成本

In relation to corporate behaviour and legal liabilities:

(a) explain the doctrine of independent legal entity of a company;

(b) state the system of disregard of corporate personality;

(c) state the liabilities of a shareholder for abusing the doctrine of independent legal entity of a company.

Mr Ding picked up a handbag lost by somebody when he was walking in the park. There was lots of cash, some bills of exchange and a set of commercial documents in the handbag. Mr Ding found, from the information on the documents, the owner of this handbag was Ms Liang and contacted her.

On the day, as fixed by Mr Ding and Ms Liang via exchange of communications, Ms Liang went to Mr Ding’s home to take back the handbag. Before handing over the handbag to Ms Liang, however, Mr Ding requested a sum of cash as a reward for his kindness and efforts to return the lost handbag. Ms Liang refused to give the reward.

Required:

Answer the following questions in accordance with the Property Law, and give your reasons for your answer:

(a) state whether Mr Ding was entitled to request a reward for returning the lost handbag;

(b) if Ms Liang had put up an advertisement offering a reward for the successful find of the lost property, state whether she could refuse to grant the reward if she learnt that Mr Ding did not see the advertisement;

(c) assuming Mr Ding could not find the owner and turned the handbag over to the police who then published an announcement of finding of the lost property in the newspaper, state how to deal with the handbag where nobody claimed it.

Shenhua Company Ltd (Shenhua) has been buying products from Kangyi Chemicals Company (Kangyi Chemicals) for more than one year. By the end of 2013, the two parties negotiated to settle the previous business transactions and confirmed that Shenhua owed an outstanding amount of RMB 800,000 yuan to Kangyi Chemicals.

Several days later, Shenhua entered into an agreement with its holding company, namely Shenhua Holdings, to transfer all its debts of RMB 800,000 yuan due. In doing so, Shenhua neither notified Kangyi Chemicals, nor got a consent from Kangyi Chemicals.

Having discovered this information, Kangyi Chemicals sent an email to Shenhua Holdings to inquire whether Shenhua’s debts had been transferred to Shenhua Holdings. Shenhua Holdings acknowledged the transfer but did not promise to settle the debts as a new debtor.

Kangyi Chemicals filed a lawsuit against Shenhua Holdings for the unsettled RMB 800,000 yuan. Shenhua Holdings submitted the following defences: First, the transfer agreement between Shenhua and Shenhua Holdings was an invalid one as Shenhua failed to get prior consent, as required by the law, from Kangyi Chemicals before the completion of transfer. Second, the goods delivered by Kangyi Chemicals in the last six months contained material defects which caused loss and damage to Shenhua as the original counterparty.

Required:

Answer the following questions in accordance with the Contract Law, and give your reasons for your answers:

(a) state whether the transfer agreement between Shenhua and Shenhua Holdings was a valid one;

(b) state whether Shenhua Holdings was entitled to submit its defence on the ground of the defects in the goods

delivered by Kangyi Chemicals to Shenhua.

关于持有伪造的发票罪的立案标准，下列说法正确的是( )。

A.持有伪造的增值税专用发票100份以上

B.持有伪造的增值税专用发票的票面额累计在40万元以上

C.持有伪造的增值税专用发票40份以上

D.持有伪造的增值税专用发票的票面额累计在20万元以上

在公诉案件中，被害人不享有的诉讼权利是( )。

A.申请回避权

B.上诉权

C.辩论权

D.请求抗诉权