题目内容

企业库存现金清查盘点时,下列人员必须在场的是()。

A. 记账人员
B. 出纳人员
C. 单位领导
D. 会计主管

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In relation to the Company Law of China:
(a) state the circumstances under which a joint stock company may purchase its own shares; (6 marks)
(b) state the reasons why a joint stock company is generally not allowed to purchase its own shares, except under special circumstances. (4 marks)

In relation to the Enterprise Bankruptcy Law of China:
(a) state the rules on the circumstances to declare the creditor’s right, including what is not required to be declared; (4 marks)
(b) state the rules with respect to joint and several creditors/debtors during the course of declaration of the creditor’s right. (6 marks)

In relation to the Labour Contract Law of China:
(a) explain the circumstances that make a labour contract invalid or partially invalid in the process of concluding it; (3 marks)
(b) explain the provisions contained in a labour contract that would be regarded as invalid or partially invalid; (3 marks)
(c) state the provisions concerning liquidated damages for breach of a labour contract by an employee that may be incorporated into a labour contract. (4 marks)

In relation to the basic legal system of China:
(a) explain the roles of judicial interpretations made by the Supreme People’s Court; (6 marks)
(b) state any one of the rules regarding the validity of a contract provided for in the judicial interpretations on the Contract Law by the Supreme People’s Court. (4 marks)

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