甲伪造乙的签章签发一张支票给丙，出票日期为2018年2月1日，丙又背书转让给丁支付货款。2018年2月20日，丁提示付款被拒绝。当丁行使票据追索权时，下列说法符合票据法律制度规定的有( )。 A.丙有权以丁逾期提示付款为由拒绝承担票据责任 B.丙有权以出票人的签章被伪造致使票据无效为由拒绝承担票据责任 C.乙有权以自己的签章被伪造为由拒绝承担票据责任 D.甲有权以票据上并无自己的签章为由拒绝承担票据责任

Buyer and Seller entered into a sales contract to buy 10,000 kg chemical products at a price of RMB 200 yuan/kg, totalling RMB 2 million yuan. Among other things, the sales contract stipulated the following terms and conditions: within 10 days after the conclusion of the contract Buyer would make the advance payment of RMB 500,000 yuan and Seller was to deliver all the goods to the place of Buyer; the remaining price of RMB 1·5 million yuan should be paid within five days upon the delivery of goods; any breach of contract should be subject to the liquidated damages equivalent to 20% of the total price.

Buyer made the advance payment, but Seller did not deliver any goods. Buyer urged Seller to deliver the goods immediately, as its production would be seriously affected by the short supply of the goods. However, Seller declared force majeure as the reason for non-delivery. Seller insisted that it was only a trading company, not a producer of the chemical products. Seller alleged that upon the conclusion of the contract, it entered into a purchase agreement with a producer to buy the goods from the latter. Due to a fire accident, the producer could not supply the goods under the purchase agreement; Seller therefore could not deliver the goods to Buyer. Non-delivery of goods was due to force majeure that caused the failure to supply the goods by the producer to Seller.

Buyer refused to accept Seller’s argument and bought 10,000 kg of the same products for replacement at a price of RMB 220 yuan/kg, resulting in a total extra cost of RMB 200,000 yuan. Meanwhile it filed a lawsuit against Seller in the court, requesting liquidated damages of RMB 400,000 yuan (20% of the total price) and the damages of RMB 200,000 yuan for extra price caused for the urgent purchase.

Required:

Answer the following questions in accordance with the relevant provisions of the Contract Law, and give your reasons for your answer:

(a) state whether Seller’s argument of force majeure can be established;

(b) state whether Buyer’s claims for liquidated damages and damages should be supported by the court.

In January 2011 Mr Fang, the owner of a private enterprise, entered into a loan agreement and a mortgage agreement with a local credit association (Credit Association) to borrow RMB 2 million yuan for one year to meet the needs of his business operation, and provided his own house as the subject matter under the mortgage agreement. After the conclusion of the mortgage agreement, Mr Fang and Credit Association went to register the mortgage agreement with the local real estate registration centre.

In June 2011 Mr Fang leased the same house to Ms Lee for a period of two years.

Due to the sudden change of the market and poor operation of his enterprise, Mr Fang was unable to repay the principal and interest as agreed when the loan matured at the end of January 2012. Credit Association filed a lawsuit in the people’s court and obtained a judgement in favour of its claim for the principal RMB 2 million yuan plus interest.

Credit Association then advised Ms Lee to leave the house, as it has been authorised by the people’s court to organise a public auction to sell the house for the enforcement of the judgement. Ms Lee refused to leave the house on the grounds that the lease agreement was an effective one between Mr Fang and herself and would last until the end of June 2013. In addition, Credit Association’s right of mortgagee should not affect her right under the lease agreement.

Required:

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

(a) state whether Ms Lee’s grounds for refusal to leave the house can be established.

(b) state how Ms Lee should deal with the current situation.

长期借款筹资与长期债券筹资相比，其特点是( )。（第十章 长期筹资)

A.利息能节税

B.筹资弹性大

C.筹资费用大

D.债务利息高

民事法律行为依不同标准可划分为若干类型。关于民事法律行为类型的说法，正确的是( )。

A.遗赠扶养协议属于单方法律行为

B.定金合同是诺成法律行为

C.遗嘱是死因法律行为

D.保证属于身份行为

2018年5月6日，甲公司与乙公司签约，约定甲公司于6月1日付款，乙公司6月15日交付“连升”牌自动扶梯。合同签订后10日，乙公司销售他人的“连升”牌自动扶梯发生重大安全事故，质监局介入调查。合同签订后20日，甲、乙、丙公司三方合意，由丙公司承担付款义务。丙公司6月1日未付款。对此，下列说法中正确的是( )。

A.甲公司有权要求乙公司交付自动扶梯

B.丙公司有权要求乙公司交付自动扶梯

C.丙公司有权行使不安抗辩权

D.乙公司有权要求甲公司和丙公司承担连带债务

下列各项中，不属于金融资产转移的是( )。

A.将未到期的票据背书转让

B.将未到期的票据贴现

C.对应收款项计提坏账准备

D.出售应收款项

下列关于金融资产后续计量的表述中，不正确的是( )。

A.以公允价值计量且其变动计入当期损益的金融资产按照公允价值进行后续计量，公允价值变动计入公允价值变动损益

B.债权投资按照摊余成本进行后续计量

C.其他债权投资按照公允价值进行后续计量，公允价值变动计入其他综合收益

D.其他权益工具投资按照公允价值进行后续计量，公允价值变动计入当期损益

企业购入一项以公允价值计量且其变动计入当期损益的金融资产，支付的价款为206万元，其中包含已到期但尚未领取的利息6万元，另支付交易费用4万元。该项金融资产的入账价值为( )万元。

A.206

B.200

C.204

D.210

已知某设备原值60000元，税法规定残值率为10%，最终报废残值5000元，该公司所得税率为40%，则该设备最终报废由于残值带来的现金流入量为( )元。

A.5400

B.6000

C.5000

D.4600

企业信用政策的内容不包括( )。

A.确定信用期间

B.确定信用标准

C.确定现金折扣政策

D.确定收账方法