In relation to the Labour Contract Law of China: (a) state the remedial measures an employee is entitled to take if an employer delays in paying, or fails to pay, wages or salaries; (b) explain what changes can be made to a labour contract by an em

In October 2008 Ronger Properties Joint Stock Co successfully issued corporate bonds of RMB 12 million yuan for three years. By the end of 2010 the net assets of Ronger Properties Joint Stock Co were RMB 80 million yuan. During the past two years it has been able to repay the interests due for the corporate bonds.

In order to expand its business, the board of directors of Ronger Properties Joint Stock Co adopted a resolution intending to issue another set of corporate bonds to the public investors.

Required:

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

(a) State the maximum amount of corporate bonds Ronger Properties Joint Stock Co could issue for the proposed issuance.

(b) State whether the proposed issuance of corporate bonds should be underwritten by an underwriting syndicate.

(c) State the statutory period of underwriting for the proposed issuance.

In relation to the basic legal system of China:

(a) explain the roles of judicial interpretations made by the Supreme People’s Court;

(b) state any one of the rules regarding the validity of a contract provided for in the judicial interpretations on the Contract Law by the Supreme People’s Court.

某有线电视台 8 月份取得收入如下：有线电视节目收费 10 万元，“点歌台”栏目点歌费 0.7 万元，广告播映费 4 万元(文化体育业税率 3%，服务业税率 5%)。则该电视台当月应纳营业为()。

A.0.52 万元

B.0.44 万元

C.0.74 万元

D.0.43 万元

In relation to the Company Law of China:

(a) state the matters for a listed company to be decided at the general shareholders’ meeting, and the special voting requirements to be passed;

(b) state the special voting requirements for a listed company, if a director of the company is affiliated with another enterprise, and related matters to be voted by the board of directors.

In relation to the Enterprise Bankruptcy Law of China:

(a) state the duty and function of a bankruptcy administrator with respect to conversion;

(b) state the rules as to the conversion of insolvent assets during the process of bankruptcy liquidation.

Mr Ding and his friends intended to establish a joint stock company in international trade business and drafted a business proposal for further discussions with potential investors. Among other things the proposal contained the following items:

(a) The proposed joint stock company would be invested by nine sponsors, four sponsors from China and five sponsors from other Asian countries. Such arrangements would be of benefit to expand the Asian market.

(b) The registered capital of the company would be RMB 100 million yuan, among which RMB 30 million yuan would be subscribed by nine sponsors and the remaining RMB 70 million yuan would be subscribed through an initial public offering (IPO).

(c) All capital contributions by sponsors must be made in the form of currency, as the joint stock company is to beincorporated through IPO.

Required:

Explain whether the above items (a), (b) and (c) are in conformity with the relevant provisions of the Company Law.

Note: The mark allocation is shown against each item.

对于以公允价值计量且其变动计入当期损益的金融资产，企业应将相关交易费用直接计入当期损益。(　　)

企业持有以公允价值计量且其变动计入当期损益的金融资产的时间超过一年后，应将其重分类为以公允价值计量且其变动计入其他综合收益的金融资产。(　　)

Mr Ding and his friends intended to establish a joint stock company in international trade business and drafted a business proposal for further discussions with potential investors. Among other things the proposal contained the following items:

(a) The proposed joint stock company would be invested by nine sponsors, four sponsors from China and five sponsors from other Asian countries. Such arrangements would be of benefit to expand the Asian market.

(b) The registered capital of the company would be RMB 100 million yuan, among which RMB 30 million yuan would be subscribed by nine sponsors and the remaining RMB 70 million yuan would be subscribed through an initial public offering (IPO).

(c) All capital contributions by sponsors must be made in the form of currency, as the joint stock company is to beincorporated through IPO.

Required:

Explain whether the above items (a), (b) and (c) are in conformity with the relevant provisions of the Company Law.

Note: The mark allocation is shown against each item.

根据《中华人民共和国会计法》的规定，单位随意变更会计处理方法的。县级以上人民政府财政部门责令限期改正，并可以对单位处以( )。

A.2 000元以上5万元以下的罚款

B.2 000元以上2万元以下的罚款

C.3 000元以上5万元以下的罚款

D.4 000元以上5万元以下的罚款