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 January 2011 Department Store entered into a sales contract with Appliance Co to buy 100 refrigerators from the latter at a price of RMB 3,000 yuan/piece, total price being RMB 300,000 yuan. The payment would be made in two instalments: 100,000 yuan as advance payment to be paid after the conclusion of the contract, and the remaining 200,000 yuan to be paid in April 2011. Upon receiving the advance payment Appliance Co would deliver all the products. After the conclusion of the sales contract, Department Store made the first payment of 100,000 yuan and received all the products delivered by Appliance Co.

In the same month, Appliance Co intended to rent a space of 100 m 2 from Department Store to exhibit its other appliance products. For this purpose the two parties entered into a rental agreement and agreed upon the following terms and conditions: the term of rental would be one year as from January to December 2011; the total rental would be RMB 400,000 yuan and be paid RMB 100,000 yuan quarterly within the first 10 days of January, April, July and October.

At the end of March 2011 Appliance Co sent Department Store a written notice, stating that it would set off its rental of RMB 200,000 yuan for the second and third instalments with the remaining price of 200,000 yuan for the refrigerators.

Required:

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

(a) state the nature and different forms of set-off as presented by Appliance Co to Department Store;

(b) state the conditions to be met by Appliance Co when it was claiming the set-off of credit and debt with Department Store.

In relation to the Property Law of China:

(a) explain divided co-ownership interest in buildings;

(b) state any parts within a building or community that shall be owned by owners on the basis of co-ownership;

(c) state the rules on the transfer of the privately owned residential or commercial properties in a co-owned building by the owner.

 Stationary Company was a joint stock company incorporated by four natural persons (A, B, C and D) and Fengli Co Ltd, with a total registered capital of RMB 50 million yuan. During the operations of the past three years, Stationary Company gained no profits in the financial years 2008 and 2009. In 2010 Stationary Company gained an after-tax profit of RMB 5 million yuan.

In the beginning of 2011 the board of directors of Stationary Company submitted to the general shareholders’ meeting for approval two resolutions. The proposed resolutions were on the following:

(i) The company would distribute dividends to the shareholders on the basis of 0·10 yuan per share with all its after-tax profit of RMB 5 million yuan for 2010;

(ii) For the purpose of getting financing from the bank, the company was to place a pledge with all the shares of its shareholders to the bank.

Required:

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

(a) state whether proposed resolution (i) on the distribution of dividends was in conformity with the law;

(b) state whether proposed resolution (ii) on placing the shares as a pledge for a loan was in conformity with the law.

甲公司2018年1月1日购入乙公司发行的公司债券，该债券面值500万元，票面年利率为6%，债券于2017年1月1日发行，期限5年，每年利息于次年1月10日支付，到期归还本金。甲公司根据金融资产管理业务模式及该金融资产的合同现金流量特征，将其划分为以公允价值计量且其变动计入当期损益的金融资产核算。该债券买价为520万元，另付交易费用0.8万元，2018年6月30日债券的公允价值为535万元，2018年12月31日该债券的公允价值为543万元。2018年1月10日甲公司收到上年利息。2019年4月1日甲公司将该债券出售，取得售价530万元，支付交易费用0.9万元。则下列表述正确的有(　　)。

A. 2018年因该债券投资影响营业利润金额为82.2万元

B. 2019年该交易性金融资产处置时应确认的投资收益为39.1万元

C. 2019年该债券投资影响营业利润金额为-13.9万元

D. 该交易性金融资产从取得到处置形成的累计投资收益为68.3万元

以下关于金融资产终止的说法正确的有(　　)。

A. 金融资产终止，是指企业将之前确认的金融资产从其资产负债表中予以转出

B. 企业将所持金融资产(或其现金流量)让与或交付给该金融资产发行方之外的另一方，企业应终止确认

C. 收取该金融资产现金流量的合同权利终止，企业应终止确认该金融资产

D. 企业转移了金融资产所有权上几乎所有风险和报酬，企业应终止确认该金融资产

甲公司已进入稳定增长状态，固定股利增长率4%，股东必要收益率10%。公司最近一期每股股利0.75元，预计下一年的股票价格是( )元。

A.7.5

B.13

C.12.5

D.13.52

包括投资期的动态回收期是( )。

A.累计现金净流量的现值为零的年限

B.现金净流量为零的年限

C.累计营业现金净流量的现值为零的年限

D.累计现金净流量为零的年限

某公司打算投资一个项目，预计该项目需固定资产投资800万元，为该项目计划借款融资800万元，年利率5%，每年末付当年利息。该项目可以持续5年。估计每年固定成本(不含折旧)为50万元，变动成本是每件150元。固定资产采用直线法计提折旧，折旧年限为5年，估计净残值为20万元。销售部门估计各年销售量均为5万件，该公司可以接受300元/件的价格，所得税税率为25%。则该项目第1年的营业现金净流量为( )万元。

A.564

B.493.68

C.648

D.594

( )可以从动态的角度直接反映投资项目可能达到的收益率水平。

A.动态回收期

B.净现值

C.现值指数

D.内含收益率

根据票据法律制度的规定，下列各项中，取得票据的人不得享有票据权利的有( )。

A.甲公司以A公司为被背书人，并注明“如果A公司交付的货物有质量问题不能取得票据权利”后，将票据交付给A公司

B.乙公司分别以B公司和C公司为被背书人，将40%的票据金额和60%的票据金额分别进行转让，票据交由B公司持有

C.丙公司以D公司为被背书人，并在票据上注明“不得转让”后，将票据交付给D公司

D.丁公司以E银行为被背书人，在票据上注明“委托收款”并签章后，将票据交付给E银行