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陈某为乡镇企业――振兴农业机械厂的承包经营人,在承包期间内,经营不善,难以完成承包任务。2001年10月,陈某以振兴农业机械厂名义到某市农机有限责任公司联系业务。在此期间,他从该公司办公室中窃取了空白介绍信和盖有合同专用章的空白合同书。2001年12月,陈某诈称他为某市农机有限责任公司的业务员,与南方某省一贸易货栈签订购买100吨钢材的购销合同。贸易货栈恐货款落空,要求陈某找人作合同的保证人。陈某将骗取钢材的计划告诉了某县百货大楼经理王某,并说如百货大楼在合同上签字,陈某给百货大楼4万元现金。于是,王某作为某县百货大楼的法定代表人,在合同上签了定,同意为购销合同提供担保。 2002年2月,贸易货栈将货物运至农机公司所在地。陈某提取了货物,并转运至振兴农业机械厂,折价作为承包期间的应交利润。振兴农业机械厂将余款15万元退还陈某,陈某将4万元送于百货大楼。然后携余款11万元潜逃。2002年5月,南方某贸易货栈向某县百货大楼要求其承担责任。贸易货栈得不到货款,又寻不到陈某,于是以陈某、农业机械公司、某县百货大楼为被告,诉至法院,要求三者给付货款。请根据案情回答下列问题: 陈某持农业机械公司空白合同书与南方某贸易货栈签订的钢材合同是否有效为什么

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案情:家住某市甲区的潘某(甲方)与家住乙区的舒某(乙方)签订房屋租赁合同,舒某将位于丙区的一处500m2的二层楼租给潘某经营饭馆。合同中除约定了有关租赁事项外,还约定:“甲方租赁过程中如决定购买该房,按每平方米2000元的价格购买,具体事项另行协商。” 潘某的饭馆开张后生意兴隆,遂决定将租赁的房屋买下长期经营。但因房价上涨,舒某不同意出卖。潘某将房价款100万元办理提存公证,舒某仍不同意出卖。后舒某以每平方米2500元的价格与杏林公司签订了房屋买卖合同,合同中约定了仲裁条款。潘某为阻止舒某与杏林公司成交,向丙区人民法院提起诉讼,要求认定租赁合同中的买卖条款有效并判决舒某履行协助办理房屋过户手续的义务。 法院受理后,舒某提出管辖权异议,法院审查后发出驳回通知书。一审法院经审理认定,原被告之间构成了预约合同关系,但尚不构成买卖关系,故判决驳回原告的诉讼请求。潘某不服提出上诉。问题: 如果潘某与舒某一审诉讼之前或一审诉讼期间,杏林公司就其与舒某之间的买卖合同申请仲裁,请求确认合同有效并请求履行,潘某可否参加仲裁程序,主张自己具有优先购买权为什么?

[听力原文] 11-15Peter Smith joined the army when he was 18, and for several months he was taught how to be a good soldier, He did quite well in everything except shooting. One day he and his friends were practicing their shooting, and all of them were doing quite well except Peter. After he had shot at the target nine times and had not hit it once, the officer who was trying to teach the young soldiers to shoot said," You’re quite hopeless, Peter! Don’t waste your last bullet too! Go behind that wall and shoot yourself with it!"Peter felt ashamed. He went behind the wall, and a few seconds later the officer and the other young soldiers heard the sound of a shot."Heavens!" the officer said. "Has that silly man really shot himself" He ran behind the wall anxiously, but Peter was all right. "I’m sorry, sir, "he said. "But I missed again. What did the officer told Peter to?

If there was one thing Americans had a right to expect from Congress, it was a federal plan to help the elderly pay for prescription drugs. It is a promise that has been made again and again--in particularly high decibels during the last presidential election. The House and Senate have passed bills, and although both are flawed, this page has urged Congress to finish work on them as a first step toward fulfilling this longstanding commitment. Unfortunately, things have changed. The government cannot afford the program now. That is the fault of President Bush and the Republican majorities in the House and Senate. They broke the bank with their enormous tax cuts. The country is facing the largest budget deficit in history, and there is no realistic plan for getting it under control. The limited version of a prescription drug benefit now being considered in Congress would cost about $400 billion over 10 years. Older Americans had a right to expect that help, but they do not have a right to demand it, not when it would be financed by borrowing, with the bills to be paid by their grandchildren. Mr. Bush, a specialist in pain avoidance, told people that they could have the programs they wanted prescription drugs for the elderly, better schools for children along with modest tax cuts for the middle class and whoppers for the wealthy. When 9/11 occurred, the president simply added the war on terror, and then the war on Saddam Hussein, to the list. For all his talk about fiscal conservatism, Mr. Bush has never vetoed a spending bill, even the obscene $ 180 billion farm subsidy program. To pay for it all, he simply increased the deficit. Deficits in and of themselves are not necessarily a problem, but the current one is frightening for two reasons. One is its size: projected at well above $500 billion for next year, and approaching 5 percent of the gross domestic product. The Other is its permanence. Cutting taxes temporarily to fight the recession made sense, but the Bush tax cuts are meant to be permanent even though Congress gave most of them a phony 10- year expiration date in an attempt to mask their effect. Dropping the proposal is, of course, just what a large chunk of the Republican Party was hoping for all along. For those Republicans, deficits are a useful tool to beat back popular entitlement programs--a "starve the beast" strategy, in the words of Ronald Reagan’s budget director. Democrats in Congress, meanwhile, rail against the deficit, but they are still pushing for the prescription drug plan. Like the tax-cutters, they are simply building up to some sort of financial Armageddon like soaring interest rates or a collapsing dollar and hoping that blame will fall on the other party. Our answer is different. The people have to decide whether they want tax cuts or programs like the prescription drug plan. It’s true that the tax-cut radicals will win this round. But then we will have an election. What is the purpose of cutting taxes temporarily

A. To fulfill the farm subsidy program.
B. To fight the recession.
C. To levy the war on terror and the war on Saddam Hussein.d
D. To fulfill the prescription drugs program.

A公司采用公允价值模式计量投资性房地产。A公司于2007年1月1日折价发行了面值为2500万元的公司债券,发行价格为2000万元,票面利率为4.72%,债券实际利率为 10%,次年1月5日支付利息,到期一次还本。A公司发行公司债券募集的资金专门用于建造一栋五层的办公楼,办公楼从2007年1月1日开始建设,采用出包方式建造,假定当日一次支付工程款3000万元,工程于2007年底完工达到预定可使用状态,并办理竣工决算手续,支付工程款尾款60万元,其中该办公楼第一层的实际成本为700万元,公允价值为800万元,将用于经营性出租或出售。作为固定资产入账的办公楼,预计使用年限为50年,净残值率为5%,采用直线法于年末计提折旧。2007年12月31日办公楼第一层出租给中国银行作为储蓄所,租期为5年,从2008年末开始支付租金分别为100万元、80万元、60万元、40万元、20万元,其余四层办公楼交付管理部门使用。2008年末收到租金为100万元,2008年末办公楼第一层的公允价值为850万元。2009年末办公楼第一层的公允价值为810万元。采用实际利率法于年末摊销。除该借款以外无其他专门借款和一般借款。 要求: (1)编制2007年1月1日支付工程款的会计分录。 (2)2007年12月31日计算有关应付债券的利息费用,并编制会计分录。 (3)编制2007年12月31日支付工程尾款的会计分录。 (4)编制2007年12月31日办理竣工决算手续的会计分录。 (5)编制2007年12月31日调整投资性房地产的账面价值。 (6)编制2008年12月31日收到租金的会计分录。 (7)编制2008年12月31日计提折旧的会计分录。 (8)2008年12月31日计算有关应付债券的利息费用,并编制会计分录。 (9)编制2008年12月31日调整投资性房地产的账面价值。 (10)编制2008年12月31日调整投资性房地产的账面价值。

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