2011年注册会计师考试《经济法》考前预热试题(5)

③年均可分配利润符合发行条件（0.5分）。根据规定，上市公司发行可转换债券的条件之一是，最近3个会计年度实现的年均可分配利润不少于公司债券1年的利息（1分）。本题中，甲公司最近3年实现的年均可分配利润为836万元[（1030＋810＋670）÷3]，大于公司债券1年的利息（8000×3.2%＝256万元）（0.5分）
（2）①可转换公司债券的期限符合法律规定（0.5分）。根据规定，可转换公司债券的最短期限为1年，最长期限为6年。本题中，甲公司董事会拟订发行的是4年期的可转换债券，符合法律要求（1分）。
②可转换债券转为股票的期限不符合法律规定（0.5分）。根据规定，可转换公司债券自发行之日起6个月方可转换为公司股票。本题中，甲公司拟订的转股期为自发行之日起3个月，未达到最低期限。（1分）
（3）①转换价格不符合规定（0.5分）。根据规定，上市公司发行可转换公司债券的，转股价格应不低于募集说明书公告日前20个交易日该公司股票交易均价和前一交易日的均价（1分）。
②对转股价格不作任何调整不符合规定（0.5分）。根据规定，发行可转换公司债券后，因配股、增发、送股、派息、分立及其他原因引起上市公司股份变动的，应当同时调整转股价格（1分）。
（4）①甲公司发行可转换公司债券应当提供担保（0.5分）。根据规定，公开发行可转换公司债券，应当提供担保，但最近一期末经审计的净资产不低于人民币15亿元的公司除外。（1分）本题中，甲公司最近一期末经审计的净资产为47250万元，不足15亿元。
②担保人不符合规定。首先，根据规定，公开发行可转换公司债券，以保证方式提供担保的，应当为连带责任担保。本题中，甲公司的保证人的担保形式为一般保证（1分）。其次，根据规定，证券公司或上市公司不得作为发行可转债的担保人，但上市商业银行除外。本题中，乙公司不是上市商业银行，证券公司不得作为担保人（1分）。
（5）提案的表决不能通过（0.5分）。根据规定，股份有限公司股东大会的决议分为特别决议和一般决议。特别决议须经出席会议的股东所持表决权的2/3以上通过。上市公司须经股东大会以特别决议通过的事项包括发行公司债券。本题中，甲股份公司对董事会提交的发行可转换公司债券提案表决情况是，赞成票占出席有表决权股份总数的60%，没有达到出席会议股东有表决权的2/3以上，因此，不能通过该提案（1分）。
（1）①The ROE (return on equity) meets the requirements of the issuance. According to the regulations, one of the requirements that the weighted average net assets returns ratio achieved in the last three fiscal years shall not be less than 6% before a listed company issuing convertible bond. Comparing the net profit before non-recurring profit and loss deduction to the ones after the deduction, the lower one is taken as the calculated basis of weighted average net assets returns ratio. In this case, Company A plans to issue the convertible bond in 2007, and 8.8%[（4480－342）÷47250]、8.2%（3115÷38165）、9.4%[（3120－65）÷32550] are the ROE of 2004，2005 and 2006, whose averages is no less than 6%.
②The accumulated bond balance is in line with the issue conditions. Under the provision, the accumulated bond balance of this issuance shall constitute no more than 40% of the latest net asset of a company, which is one requirement of a listed company who can issue convertible bond. In this case, the bond prior to its maturity date of Company A is 20 million yuan, and the amount of the issue bonds is 80 million yuan, therefore the accumulated bond balance shall be 100 million yuan. With the latest net asset up to 472.5 million yuan, the bond balance has not exceeded to 40% of the total net asset of the company.
③The average annual distributable profits fit the issue condition. By rules, the average annual distributable profits achieved in the last three fiscal years shall not be less than the total of one-year interest of the corporate bond. In this case, the average annual distributable profits of the latest three years of Company A is 8.36 [（1030＋810＋670）÷3] million yuan, which is more than the company’s one year interest（8000×3.2%＝2.56 million yuan）.
（2）①The deadline of the convertible bond of the company meets the rules. It is laid down that the minimum term of the convertible bond is one year and the maximum term six years. In this case, the duration of the convertible bond that the board of Company A has made is four years, which complies with the legal requirements.
②The time limit of the transition from convertible bond to shares is not consistent with laws. As stipulated, can the convertible bond convert to company shares after six months. In this case, Company A plans to take the conversion in three months, which is certainly not fit for the minimum time limit.
（3）①The conversion price is against the rule. Under the regulations, when a listed company issues convertible bond, the conversion price shall not be lower than the company’s average stock trading price issued 20 trading days before the preliminary prospectus announced, and not lower than the average price of previous session.
②The act that the company does not adjust the conversion price is unlawful. By law, after issuing convertible bond, the shares of a listed company changes because of allotment of shares, further issuing, allocation of bonus, dividends and other reasons, the conversion price shall be adjusted at the same time.
（4）①Company A that issuing the convertible bond shall provide guarantee. Under the law, when a company issues convertible bond publicly shall provide guarantee, except for those companies whose latest unaudited net assets are less than 1.5 billion yuan. In this case, the latest unaudited net asset of Company A is 472.5 million yuan which is less than 1.5 billion yuan.
②The guarantor is inconsistent with stipulations. First, as stipulated, when issuing convertible bond and providing guarantee in the modes of suretyship, the company shall take the joint responsibility. In this case, the surety of Company A is in a general suretyship. Second, except for the listed commercial bank, no security company or listed company shall be the guarantor of cooperate who issues convertible bond. In this case, Company B is not a commercial bank, therefore the security company can not be its guarantor.
（5）The proposal can not get through. Under the law, there are two kinds of proposals reached to the shareholders' assembly of a joint stock limited company, the special resolution and general resolution. The special resolution shall be passed with the consent of at least two thirds of the directors. Issuing bond is included in the items that shall be passed through by the stockholders' meeting of a listed company. In this case, 60% of the attending vote is approving, which has not reached to two thirds of the total number of shareholders, therefore the proposal proposed by the board of directors can not be passed throug
【答案解析】：
3、
【正确答案】：（1）甲公司以尚未完工的1号楼设立抵押合法（0.5分）。根据《物权法》规定，正在建造的建筑物可以作为抵押物的财产。且以正在建造的建筑物抵押的，应当办理抵押登记。抵押权自登记时设立。本题中，1号楼虽然尚未完工，但可以设立抵押。（1分）
（2）甲公司销售已经抵押的1号楼不合法。根据《物权法》规定，抵押期间，抵押人未经抵押权人同意，不得转让抵押财产，但受让人代为清偿债务消灭抵押权的除外。本题中，甲公司未经银行同意，销售1号楼不合法。（1分）
（3）甲公司将已经销售的2号楼的楼顶和外墙壁出租给乙公司不合法（0.5分）。根据《物权法》规定，业主对专有部分以外的共有部分（如电梯、过道、楼梯、水箱、外墙面、水电气的主管线等）享有共有的权利。本题中，甲公司将属于业主共有的楼顶和外墙壁对外出租不合法。（1分）
（4）甲公司将已经销售的2号楼建筑区划内楼外场地卖给乙公司不合法（0.5分）。根据《物权法》规定，建筑区划内的其他公共场所、公用设施和物业服务用房，属于业主共有。本题中，甲公司将属于业主共有的场地对外出售不合法。（1分）
（5）业主委员会与丁公司签订物业服务合同有效（0.5分）。根据《物权法》规定，选聘和解聘物业服务机构或者其他管理人等事项经专有部分占建筑物总面积过半数的业主且占总人数过半数的业主同意即可。本题中，业主委员会的做法符合法律规定。（1分）
【答案解析】：
4、
【正确答案】：（1）B公司未在合同书上签字盖章的，该合同成立（0.5分）。根据规定，当事人未采用法律要求或者当事人约定的书面形式、合同书形式订立合同，或者当事人没有在合同书上签字盖章的，只要一方当事人履行了主要义务，对方接受的，合同仍然成立（1.5分）。本题中，虽然B公司未在合同书上签字盖章，但是双方已经开始履行合同，且对方均接受，此时合同是成立的（0.5分）。