Introduction to Economic Law (Finance) Test Questions and Reference Answers
Course code: 00043
1. Multiple-choice questions (there are 20 small questions in this big question, with each small question 1 point, totaling 20 points)
Of the four options listed in each question, only one meets the requirements of the topic. Please fill in the code in brackets after the title. Wrong selection, multiple selection or no selection will not be scored.
1. The monopoly formed by market participants setting market entry barriers through their own strength is called (b).
A. Exclusive monopoly B. Economic monopoly
C.d. administrative monopoly
P 15 1
2. According to the provisions of China's Consumer Protection Law, the rights enjoyed by consumers when purchasing goods or receiving services do not include (D).
A. choose to buy a certain brand of refrigerator.
B chooses to accept the services of many operators such as Party A, Party B, Party C and Party D..
C. ask the waiter who provides catering service whether he has a health certificate.
D. As long as you are not satisfied with the purchased products, you can return them.
P 190~ 192
3. According to the provisions of China's contract law, the following behavior of Company A belongs to offer (D).
A. Publicly publish the tender announcement for office building construction.
B. Publicly issue the prospectus for issuing new shares.
C. Advertising on TV to promote new products
D. Send an order letter to Company B, including the variety, price and delivery time of the goods.
P 108, item ABC is an invitation to offer.
4. The right to issue RMB belongs to (a)
A. People's Bank of China B. Policy banks
C. the State Council, China Banking Regulatory Commission
P 199
According to the provisions of China's Trademark Law, the validity period of a registered trademark is (B).
A.5 years B. 10 years C. 15 years D.20 years
P 146
6. According to the provisions of China's Commercial Bank Law, the following statement about asset business management of commercial banks is incorrect (D).
A. Commercial bank loans should strictly examine the borrower's borrowing purposes.
B. For commercial bank loans, the borrower shall provide guarantee.
C. commercial banks may not issue credit loans to related parties.
D. Commercial banks may engage in stock trading business within the territory of China.
P202 penultimate paragraph.
7. The limitation period for compensation for environmental pollution damage is (C).
1 year B.2 C.3 D.4 years
P270
8. The following resources can only be in (D) status
A. Land B. Grassland C. Forest D. Wildlife
P260, P267 and ABC can be owned by the state or collectively.
9. According to the provisions of China's labor contract law, which of the following is not a necessary clause of the labor contract is (D)
A. Duration of labor contract B. Work content and work place
C. Social insurance D. liquidated damages
P250
10. The liability of an insurance company engaged in property insurance business to each dangerous unit shall not exceed the sum of its actual capital plus provident fund (A).
A. 10% B.20% C.2 times D.4 times
P225
1 1. According to the provisions of China's consumer protection law, one of the following functions of consumer associations is (a)
A. Supporting aggrieved consumers to file lawsuits
B. investigating and adjudicating complaints.
C. identification of complaints about the quality of goods and services.
D. Providing paid consulting services to operators
P 190
12. among the following items, the product adjusted by the product quality law is (a)
A. civilian products produced by military enterprises
C. Potatoes just dug out of the ground D. Wild fish salvaged from fish ponds
P 175~ 176, CD item belongs to unprocessed natural products, not products adjusted by product quality law.
13. Anti-monopoly law enforcement agencies may enjoy the following powers when investigating suspected monopolistic behaviors: (1)
A. inspect the business premises of the operators under investigation B. study and formulate relevant competition policies.
C. Seal up the relevant assets of the operator D. Freeze the bank account of the operator.
P 163
14. Wang made an invention to complete his work, which is (a).
A.b. non-service invention
C. Co-invention D. Entrusted invention
P 134
15. According to the provisions of China's contract law, the following statement about contract performance rules is correct (C)
A if the quality agreement is unclear, it shall be implemented according to the enterprise standards of the debtor.
B. If the price and remuneration are unknown, the market price at the time of contract performance shall prevail.
C if the place of performance is unknown, if payment is made in currency, it shall be performed at the place where the payee is located.
D. if the performance fee is unknown, it shall be borne by the creditor.
p 1 14 ~ 1 15
16. after the people's court accepted the bankruptcy application of company a, company b asked the manager to restore the machinery and equipment leased to company a, and company b exercised (c).
A. Right of recovery B. Right of exclusion C. Right of recovery D. Right of set-off
P 105
17. Party A, Party B and Party C intend to establish a limited liability company with a registered capital of 65,438+10,000 yuan. The initial investment of Party A, Party B and Party C shall be at least (b)
A.20,000 yuan B.30,000 yuan C.50,000 yuan d. 65438+ 10,000 yuan
P8 1, which must meet the two conditions of "not less than" the initial investment stipulated by the company law. The latter "not less than" means not less than 30,000 yuan.
18. Chinese-foreign joint ventures must amend their articles of association (c)
A. unanimous approval by all directors B. unanimous approval by more than two thirds of all directors.
C. unanimously approved by the directors present at the meeting D. approved by more than two-thirds of the directors present at the meeting.
P69 Paragraph 3
19. After the dissolution of a sole proprietorship enterprise, if the creditor fails to make a debt repayment request to the enterprise investor within the statutory time limit, the investor's debt repayment responsibility will be extinguished. The legal time limit here is (d)
1 year B.2 C.3 D.5 years
P62
20. According to the provisions of China's value-added tax law, one of the following items falling within the scope of value-added tax collection is (C).
A.b. Financial services
C.d. advertising service
P230
Second, multiple-choice questions (this big question is 10 small questions, 2 points for each small question, 20 points in total)
At least two of the five options listed in each question meet the requirements of the topic. Please fill in the code in the brackets after the title. Wrong selection, multiple selection, less selection or no selection do not score.
2 1. The following statement about the characteristics of a sole proprietorship enterprise is true (ACD)
The investor of a sole proprietorship enterprise is a natural person.
The investor of a sole proprietorship enterprise is a natural person or legal person.
All the property of a sole proprietorship enterprise belongs to the investor.
D a sole proprietorship enterprise shall bear unlimited liability for the debts of the enterprise with all the personal property of the investor.
A sole proprietorship enterprise shall bear limited liability for the debts of the enterprise to the extent of the investor's capital contribution.
P6 1, item d is correct, and the content of "or family property" in the textbook does not affect the answer to this question.
22. The types of product defects are (ABD)
A. Manufacturing defects B. Design defects
C. Development defects D. Warning defects
E. Identifying defects
P 183
23. Pollutants for which sewage charges are levied include (ABCDE).
A. Sewage B. Waste gas C. Solid waste D. Noise E. Radioactive substances
P270
24. The parties involved in the insurance contract are (CD)
A insurer b insured c insured d beneficiary e insurance agent
P2 19, item AB is the party to the insurance contract, and item e is the assistant to the insurance contract.
25. According to the provisions of China's securities law, the specific contents of information disclosure of listed companies mainly include (ABCDE)
A. Prospectus B. Listing Report
C. Interim report D. Annual report E. Interim report
P2 10~2 1 1
26. The object of China patent right includes (ABC).
A. Invention B. Utility model
C. Appearance design D. Scientific discovery E. Plant varieties
P 133 and P 135
27. The principle of trademark registration is (ABC)
A. Principle of voluntary registration B. Principle of first application
C. Principle of priority D. Principle of prior use
E. The principle of compulsory registration
P 144
28. According to the provisions of China's Labor Contract Law, the following workers propose to conclude an open-ended labor contract, and Company A shall sign (ABC).
A. Zhang, an engineer, worked continuously in Company A 12 years.
Li, electrician B, signed two fixed-term labor contracts with Company A in succession.
C Xiao Wang, a migrant worker, has been working as a security guard in Company A for three months 1, but the company has not yet concluded a written labor contract with him.
D. Sun Mou, a special talent recruited by company A.
Liu, Chief Financial Officer of E.A. Company.
P250 Paragraphs 2 and 4.
29. According to the provisions of China's tax administration law, the following statement about tax collection is correct (ABDE).
A. The tax authorities have the right to verify the tax payable of taxpayers who do not need to set up account books according to law.
B. For taxpayers whose production is not fixed and their account books are not perfect, the tax authorities should adopt the method of verification and collection.
C taxpayers engaged in sporadic and scattered industrial products with high tax rate shall be subject to regular quota collection.
D. If the taxpayer underpays the tax due to miscalculation, the tax authorities can recover the tax and overdue fine within 3 years.
E. For tax evasion, tax refusal and tax fraud, the tax authorities may recover taxes and late fees indefinitely.
P243 and P244, item C, are collected for inspection, not for regular quota.
30. Zhang San bought a wool coat recommended by B advertising company at the exhibition held by A company. The coat is produced by company C and sold by company D. We rent the exhibition venue of company E.. The coat that Zhang San bought cracked after wearing it for two days. When Zhang San wanted to claim compensation, he found that the exhibition had ended. The objects of Zhang San's claim include (AD)
A. advertising companies
C.c. Company D. Company E.E.
P 195 "exhibition organizer" paragraph, "advertiser" paragraph, and P 183 lines 3 to 4. The wool coat in this question is defective, not defective. For defective products, consumers have the right to claim rights from sellers, but not from producers. For defective products, the subject who suffers losses due to the defects of defective products has the right to claim rights from both the seller and the producer. The law does not stipulate that the person who rents the venue should be responsible for compensating the consumers, so Company E has no responsibility.
Third, the noun explanation question (this big question has 6 small questions, 3 points for each small question, a total of 18 points)
3 1. Substantive inspection
A: Substantive review refers to the review of novelty, creativity and practicality of inventions and creations.
32. Collective contracts
A: A collective contract refers to a written contract reached between employees and enterprises on the basis of equal consultation on matters such as labor remuneration, working hours, rest and vacation, labor safety and health, insurance and welfare.
33. Liability for breach of contract
A: The liability for breach of contract refers to the civil liability that the parties should bear for violating their contractual obligations.
34. Concentration of operators
A: Concentration of business operators, also known as enterprise merger and enterprise concentration, refers to the merger of two or more independent enterprises into one enterprise, or the acquisition of equity or assets between enterprises or through contracts, so that one enterprise can directly or indirectly control another enterprise.
35. Enterprises with foreign investment
A: Foreign-invested enterprises refer to Sino-foreign joint ventures, Sino-foreign cooperative enterprises and foreign-funded enterprises.
36. Independent directors of listed companies
A: Independent directors of listed companies, also known as external directors, refer to part-time directors who are independent of the management of the company and have no transactions or relationships with the company that may seriously affect their independent judgment.
4. Short answer questions (4 small questions in this big question, 5 points for each small question, a total of 20 points)
37. What are the basic principles of China's natural resources law?
A: The basic principles of China's natural resources law are:
(1) The principle of public ownership of important natural resources;
(2) The principle of comprehensive utilization and multi-objective development;
(3) the principle of unified planning and adapting to local conditions;
(4) the principle of unity of economic benefits, ecological benefits and social benefits;
⑤ Adhere to the principle of combining open source with throttling.
38. Briefly describe the types of invalid contracts.
A: The types of invalid contracts are:
(1) Contracts concluded by means of fraud or coercion that harm the interests of the State;
(2) Contracts that collude in bad faith and harm the interests of the state, the collective or a third party;
(3) contracts that cover up illegal purposes in a legal form;
(4) Contracts that harm public interests;
⑤ Contracts that violate the prohibitive or mandatory provisions of laws and administrative regulations.
39. Briefly describe the operator's obligations stipulated in China's Consumer Protection Law.
A: The obligations of operators stipulated in China's Consumer Protection Law include:
(a) the obligation to provide goods or services according to law;
(2) Obligation to accept consumer supervision;
(3) Security obligations;
(4) Obligation to provide true information;
(5) the obligation to indicate the real name and mark;
6. Obligation to issue purchase vouchers or service documents;
⑦ The obligation to ensure the quality of goods or services meets the requirements;
Fulfill the obligation of "Three Guarantees" or other corresponding responsibilities;
Pet-name ruby fair trade obligations;
Attending the obligation to respect the personal rights of consumers.
40. Briefly describe the debtor's property scope stipulated in China's bankruptcy law.
Answer: The scope of debtor's property stipulated in China's bankruptcy law includes:
(1) All the property belonging to the debtor at the time of filing for bankruptcy;
(2) Property acquired by the debtor from the acceptance of the bankruptcy application to the end of the bankruptcy proceedings;
(3) the secured property whose price exceeds the amount of the secured debt.
④ Other property rights that should be exercised by the debtor.
Verb (abbreviation of verb) case problem (this big problem has 2 small problems, 8 points for each small problem, totaling 16 points).
4 1. Case:
On June 5438+ 10, 2009, Party A, Party B and Party C initiated the establishment of a limited liability company. The registered capital of the company is 500,000 yuan, of which Party A contributes 40,000 yuan in cash, Party B contributes 6,543,800 yuan in cash and Party C contributes 300,000 yuan in kind. The company has a board of directors, with Party B as the chairman and Party A as the vice chairman; The company does not have a board of supervisors, and C is the company's supervisor.
Question: (1) Does the monetary contribution of the shareholders of Company A conform to the Company Law? Explain why. (2 points)
(2) Is it legal for Company A not to set up a board of supervisors? Explain why. (2 points)
(3) Who convened and presided over the first shareholders' meeting of Company A? Explain why. (2 points)
(4) Who among the three shareholders of Company A has the right to propose an extraordinary general meeting separately? Explain why. (2 points)
Answer: (1) The monetary contribution of the shareholders of Company A complies with the Company Law. Because the Company Law stipulates that the proportion of all shareholders' monetary contribution shall not be less than 30% of the company's registered capital, and the amount of monetary contribution of shareholders of Company A is 200,000 yuan, accounting for 40% of the company's registered capital, which has reached the minimum requirement of 30% stipulated by law.
(2) It is legal for Company A not to set up a board of supervisors. Because the company law stipulates that a smaller limited liability company may not have a board of supervisors, and
One or two supervisors. Company A is small in scale, and it is legal to have only one supervisor instead of a board of supervisors.
(3) The first shareholders' meeting of Company A shall be convened and presided over by Party C ... Because the Company Law stipulates that the first shareholders' meeting of a limited liability company shall be convened and presided over by the shareholder with the most capital contribution, and C is the shareholder with the most capital contribution of Company A. ..
(4) Among the three shareholders of Company A, both Party B and Party C have the right to propose an extraordinary general meeting separately. Because the company law stipulates that shareholders representing more than one-tenth of the voting rights have the right to propose a shareholders' meeting. If there are no special provisions in the Articles of Association of Company A, the shareholders of Company A shall exercise their voting rights in proportion to their capital contribution at the shareholders' meeting. Party B contributed 654.38+600,000 yuan and Party C contributed 300,000 yuan, both exceeding one tenth of the registered capital of Company A of 500,000 yuan. In other words, both Party B and Party C have more than one tenth of the voting rights of Company A, so both parties have the right to independently propose to convene an extraordinary general meeting of shareholders.
42. Case:
200 1 A food company named its own children's drinking juice "Doll Music" in the market. The fruit juice is widely welcomed by consumers because of its high quality and low price, and its annual sales volume has been in the forefront of similar products since its listing. In 2007, B Pure Water Company also launched a fruit juice product for children to drink, named "Doll Laughter".
Question:
(1) Is the fruit juice product "Doll Music" of Company A a well-known commodity? Explain why. (2 points)
(2) If Company B denies the competitive relationship with Company A on the grounds that it is a pure water company, is its claim valid? Explain why. (2 points)
(3) Does "Doll Music" belong to the unique name of children's drinking juice products of Company A? Why? (2 points)
(4) Some people think that the behavior of Company B constitutes counterfeiting. What are the criteria for identifying counterfeiting? (2 points)
Answer: (1) A company's fruit juice product "Doll Music" is a well-known commodity. Because well-known goods refer to goods that have a certain popularity in the market and are known to the relevant public. A company's fruit juice product "Doll Music" is widely welcomed by consumers, and its annual sales volume has been in the forefront of similar products.
(2) If Company B denies the competitive relationship with Company A on the grounds that it is a pure water company, its claim is untenable. Because the products produced by Company B are children's drinking juice, and the products produced by Company A are also children's drinking juice, so Company B and Company A produce the same product, and the same product produced by two different companies will inevitably compete in the market, and there will inevitably be competition between different companies that produce the same product.
(3) "Doll Music" belongs to the unique name of a company's children's juice products. Because the unique name of a well-known commodity refers to the name of a commodity that is not common to related commodities and is significantly different from the source of the commodity, the packaging used on the commodity to identify the commodity and facilitate carrying, storage and transportation, and the combination of words, patterns, colors and their arrangement attached to the commodity or packaging to identify and beautify the commodity. The name "doll music" is not common in related products, and it also meets other requirements for the unique names of well-known products, so "doll music" belongs to the unique name of children's drinking juice products of Company A. ..
(4) The criteria for identifying counterfeiting mainly include: first, the subject misled by counterfeiting; Second, fakes are similar to well-known goods.
Six, calculation problems (6 points)
43. In June 2009, Professor Zhang received a salary of 5,500 yuan, a one-time writing fee of 12000 yuan, a one-time design fee of 5,000 yuan, and interest on debts due of 1000 yuan.
According to the personal income tax law, calculate the personal income tax payable by Professor Zhang in the current month.
A: The first step is the formula:
The formula for calculating the taxable amount of wage income is (5500-2000) ×15%-125;
The formula for calculating the taxable amount of royalties is (12000-12000× 20% )× 20 %× (1-30%);
The design fee is labor remuneration, and the tax payable formula is (5000-5000× 20% )× 20%;
There is no tax on debt interest.
The second step, the calculation results of various taxable amounts: the taxable amount of wage income is 400 yuan; The taxable amount of the income from the manuscript fee is 1344 yuan; Design fee, that is, the taxable amount of labor remuneration is 800 yuan; The taxable amount of debt interest is 0 yuan.
The third step, the final tax payable calculation result is 2544 yuan.
Conclusion: The personal income tax payable by Professor Zhang in that month is 2544 yuan.