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 operat

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.

张某、李某因房屋权属纠纷欲提起诉讼，则对该案件享有管辖权的法院是( )。

A.房屋所在地法院

B.二人协议的法院

C.张某住所地法院

D.李某住所地法院

单位会计王某采用涂改手段，将金额为10000元的购货发票改为40000元。根据有关规定，该行为属于( )。

A.伪造会计凭证

B.变造会计凭证

C.伪造会计账簿

D.变造会计账簿

以下关于投资基金说法中，正确的是( )。

A.公司型基金具备独立的法人资格，投资者即为股东，故可以参与基金投资的决策

B.根据投资目标进行分类，基金可以分为股票、债券基金、货币市场基金以及混合基金

C.主动型基金是指基金投资者主动操盘寻求超越基准组合表现的投资组合进行投资

D.公募基金涉及的投资者众多，信息透明度高

下列关于选择风险理财策略的原则和要求中，表述不正确的是( )。(第六章 风险与风险管理)

A.与公司具体项目风险管理策略一致

B. 与公司所面对风险的性质相匹配

C. 在选择风险理财工具时，要考虑如下几点：合规的要求;可操作性;法律法规环 境;企业的熟悉程度;风险理财工具的风险特征;不同的风险理财手段可能适用同一风 险

D. 成本与收益的平衡

关于增值税一般纳税人认定登记的说法，正确的有(　)。

A.个体工商户不能登记为一般纳税人

B.不经常发生应税行为的企业可选择登记为一般纳税人

C.符合条件的已登记为增值税一般纳税人的单位和个人，在2019年12月31日之前，可转登记为小规模纳税人

D.一般纳税人认定的销售额标准是指一个纳税年度的销售额

E.偶然发生的不动产的销售额，不计入一般纳税人认定的年销售额中

关于增值税一般纳税人认定登记的说法，正确的有(　)。

A.个体工商户不能登记为一般纳税人

B.不经常发生应税行为的企业可选择登记为一般纳税人

C.符合条件的已登记为增值税一般纳税人的单位和个人，在2019年12月31日之前，可转登记为小规模纳税人

D.一般纳税人认定的销售额标准是指一个纳税年度的销售额

E.偶然发生的不动产的销售额，不计入一般纳税人认定的年销售额中

同时具有下列( )情形的，为增值税专用发票使用规定所称作废条件。

A.收到退回的发票联、抵扣联时间未超过销售方开票当月

B.销售方未抄税并且未记账

C.购买方未认证或认证结果为“纳税人识别号认证不符”、“专用发票代码、号码认证不符”

D.销售方在认证前未将专用发票交给购货方

E.购买方在认证后将专用发票交给销售方

根据票据法律制度的规定，持票人取得的下列票据中，无需向付款人提示承兑的有( )。

A.戊公司向Q银行申请签发的一张银行汇票

B.丙公司取得的由P银行签发的一张银行本票

C.丁公司收到的一张见票后定期付款的商业汇票

D.乙公司收到的由甲公司签发的一张支票

甲公司签发一张由A银行承兑的汇票给乙公司，乙公司将该票据背书转让给丙公司，丁公司提供保证，丙公司在票据到期时向A银行行使付款请求权被拒绝时，可以向( )行使追索权。

A.甲公司

B.A银行

C.乙公司

D.丁公司

下列关于杠杆原理的表述中，正确的有( )。(第九章 资本结构)

A. 企业销售量水平与盈亏平衡点的相对位置决定了经营杠杆的大小

B. 假设其他因素不变，销售量超过盈亏临界点以后，销售量越大则经营杠杆系数越小

C. 财务杠杆的大小是由固定性融资成本和息税前利润共同决定的

D. 经营杠杆系数降低，则总杠杆系数也降低