初级会计从业资格考试省级导航

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2012注册会计师考试模拟试题(九)
2012-05-19 21:33:56 来源:91考试网 作者:www.91exam.org 【
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  (6)B企业转让机床的行为是不符合《物权法》规定的。根据规定,在抵押期间,抵押人经抵押权人同意转让抵押财产的,应当将转让所得价款向抵押权人提前清偿债务或提存。在本题中,B企业并没有经过A公司同意便转让机床,而且也未将转让价款提前清偿债务或提存,因此B的转让行为不符合法律规定。

  (6) The action of Company B’s transferring machine tools isn’t in line with the Property Law. Where a mortgagor alienates, upon consent of the mortgagee, the mortgaged property during the mortgage term, the money generated from such alienation shall be used to pay off debts to the mortgagee in advance or be submitted to a competent authority for keeping. In this case, Company B alienated the machine tools, not having the consent of Company A, and the money generated from such alienation shall be used to pay off debts to the mortgagee in advance or be submitted to a competent authority for keeping, so B’s alienation is illegal.

  (7)甲分支机构拒绝履行保证责任的理由成立。根据规定,在合同约定的保证期间或者法律规定的保证期间,债权人未对债务人提起诉讼、申请裁定的(适用于一般保证),或者未要求保证人承担保证责任的(适用于连带保证),保证人免除保证责任。在本案中,甲分支机构的保证期间为2009年7月10日~2010年1月10日。债权人A直到2010年6月1日才要求其承担保证责任,已超出了保证期间,所以甲分支机构的保证责任免除。

  (7) The reason for Jia’s refusing to perform suretyship liability is reasonable. According to the regulations, where the creditor neither files a lawsuit against the debtor, applies for arbitration(applied to general suretyship), nor demand that the surety undertake suretyship liability(applied to suretyship of joint and several liability) during the term of suretyship agreed in the contract or provided by the law, the surety shall be relieved of the suretyship liability. In this case, Jia’s term of suretyship is July 11, 2009 to January 11, 2010. The creditor didn’t demand the surety undertake suretyship liability until June 1, 2010, beyond the term of suretyship, so Jia is relieved of the suretyship liability.

 

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