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[主观题]

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 operation, and provided his own house as the subject matter under the mortgage agreement. After the conclusion of the mortgage agreement, Mr Fang and Credit Association went to register the mortgage agreement with the local real estate registration centre.

In June 2011 Mr Fang leased the same house to Ms Lee for a period of two years.

Due to the sudden change of the market and poor operation of his enterprise, Mr Fang was unable to repay the principal and interest as agreed when the loan matured at the end of January 2012. Credit Association filed a lawsuit in the people’s court and obtained a judgement in favour of its claim for the principal RMB 2 million yuan plus interest.

Credit Association then advised Ms Lee to leave the house, as it has been authorised by the people’s court to organise a public auction to sell the house for the enforcement of the judgement. Ms Lee refused to leave the house on the grounds that the lease agreement was an effective one between Mr Fang and herself and would last until the end of June 2013. In addition, Credit Association’s right of mortgagee should not affect her right under the lease agreement.

Required:

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

(a) state whether Ms Lee’s grounds for refusal to leave the house can be established. (5 marks)

(b) state how Ms Lee should deal with the current situation. (5 marks)

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更多“In January 2011 Mr Fang, the o…”相关的问题

第1题

In January 2011 Department Store entered into a sales contract with Appliance Co to buy 10

0 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 m2 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; (4 marks)

(b) state the conditions to be met by Appliance Co when it was claiming the set-off of credit and debt with Department Store. (6 marks)

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第2题

Manco has been experiencing substantial losses at its furniture making operation which is

treated as a separate operating segment. The company’s year end is 30 September. At a meeting on 1 July 2010 the directors decided to close down the furniture making operation on 31 January 2011 and then dispose of its non-current assets on a piecemeal basis. Affected employees and customers were informed of the decision and a press announcement was made immediately after the meeting. The directors have obtained the following information in relation to the closure of the operation:

(i) On 1 July 2010, the factory had a carrying amount of $3·6 million and is expected to be sold for net proceeds of $5 million. On the same date the plant had a carrying amount of $2·8 million, but it is anticipated that it will only realise net proceeds of $500,000.

(ii) Of the employees affected by the closure, the majority will be made redundant at cost of $750,000, the remainder will be retrained at a cost of $200,000 and given work in one of the company’s other operations.

(iii) Trading losses from 1 July to 30 September 2010 are expected to be $600,000 and from this date to the closure on 31 January 2011 a further $1 million of trading losses are expected.

Required:

Explain how the decision to close the furniture making operation should be treated in Manco’s fi nancial statements for the years ending 30 September 2010 and 2011. Your answer should quantify the amounts involved.

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第3题

You are the partner responsible for performing an engagement quality control review on the

audit of Snipe Co. You are currently reviewing the audit working papers and draft audit report on the financial statements of Snipe Co for the year ended 31 January 2012. The draft financial statements recognise revenue of $8·5 million, profit before tax of $1 million, and total assets of $175 million.

(a) During the year Snipe Co’s factory was extended by the self-construction of a new processing area, at a total cost of $5 million. Included in the costs capitalised are borrowing costs of $100,000, incurred during the six-month period of construction. A loan of $4 million carrying an interest rate of 5% was taken out in respect of the construction on 1 March 2011, when construction started. The new processing area was ready for use on 1 September 2011, and began to be used on 1 December 2011. Its estimated useful life is 15 years.

Required:

In respect of your file review of non-current assets:

Comment on the matters that should be considered, and the evidence you would expect to find regarding the new processing area. (8 marks)

(b) Snipe Co has in place a defined benefit pension plan for its employees. An actuarial valuation on 31 January 2012 indicated that the plan is in deficit by $10·5 million. The deficit is not recognised in the statement of financial position. An extract from the draft audit report is given below:

Auditor’s opinion

In our opinion, because of the significance of the matter discussed below, the financial statements do not give a true and fair view of the financial position of Snipe Co as at 31 January 2012, and of its financial performance and cash flows for the year then ended in accordance with International Financial Reporting Standards.

Explanation of adverse opinion in relation to pension

The financial statements do not include the company’s pension plan. This deliberate omission contravenes accepted accounting practice and means that the accounts are not properly prepared.

Required:

Critically appraise the extract from the proposed audit report of Snipe Co for the year ended 31 January 2012.

Note: you are NOT required to re-draft the extract of the audit report. (7 marks)

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第4题

（c) State the tax consequences for both Glaikit Limited and Alasdair if he borrows money f

(c) State the tax consequences for both Glaikit Limited and Alasdair if he borrows money from the company, as

proposed, on 1 January 2006. (3 marks)

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第5题

以下需要创建PIN的Modality有哪些（）

A.T

B.Ultrasound

C.MR

D.XR

E.LCS

F.Surgery

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第6题

高铁专题必须具备哪些数据源（）

A.CHR

B.MR

C.XDR

D.话统

E.配置

F.地图

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第7题

ENO支持数据源的有（）

A.华为PRS

B.华为原始话统

C.北向MR

D.诺基亚话务统计

E.爱立信话务统计

F.华为原始配置

G.北向配置

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第8题

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A.256排CT

B.超声

C.MR

D.钼靶

E.麦默通

F.DSA

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第9题

若要进一步了解肺门病变的性质，可釆取的影像检查方法为（）

A.胸部MR扫描

B.经皮肺穿刺活检

C.超检查

D.X线胸片

E.SA检查

F.胸部CT增强扫描

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第10题

图示质量为m的质点受固定中心排斥力F=μmr的作用，其中μ为常数，r为质点至固定中心的距离。在初瞬

时，r₀=a，ν₀=0。求质点经过路程s=a时的速度。

图示质量为m的质点受固定中心排斥力F=μmr的作用，其中μ为常数，r为质点至固定中心的距离。在初瞬时

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