题目内容

20×2年3月1日,A公司和B公司由于买卖关系,A公司签发一张20万元的于20×2年5月1日付款的定期付款的甲银行承兑的汇票。3月15日,B公司在和C公司购销合同中,将此汇票背书转让给C公司,并在汇票上记载“不得转让”字样。3月28日,C公司在和D公司的买卖合同中将其背书给D公司,同时C公司没有记载背书时间。5月5日,D公司向甲银行提示付款,但甲银行拒绝付款。要求:根据上述资料,回答下列问题。 关于商业汇票,下列说法正确的有______。

A. 收款人享有付款请求权和追索权双重权利
B. 出票人的出票行为并不意味着付款人因此而承担付款的义务
C. 出票人的出票行为就意味着付款人因此而承担付款的义务
D. 持票人依法请求付款时,而付款人不予以付款,出票人就应该向持票人承担票据责任

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裕华国有服装加工企业2014年发生以下事项:(1)1月,该企业新领导班子上任后,作出了精简内设机构的决定,将会计科撤并到行政管理办公室(以下简称“行政办”),同时任命行政办主任张某兼任会计主管人员。会计科撤并到行政办后,会计工作分工如下:原会计科会计继续担任会计;原行政办主任张某的女儿担任出纳工作。行政办主任张某自参加工作后一直从事文秘工作,为了使张某尽快胜任会计主管人员岗位,企业同意张某半脱产参加会计培训班,并参加2014年会计从业资格考试。(2)3月,档案科对企业会计档案进行了清理,编制会计档案销毁清册,将保管期已满的会计档案按规定程序全部销毁,其中包括一些保管期满但尚未结清债权、债务的原始凭证。(3)6月,行政办在例行审核有关单据时,发现一张购买原材料的发票,其“金额”栏中的数字有更改现象,经查阅相关买卖合同、单据,确认更改后的金额数字是正确的,于是要求该发票的出具单位在发票“金额”栏更改之处加盖出具单位印章。之后,该企业予以接受并据此登记入账。(4)8月,该企业业务单位因工作需要,要求借阅该企业的会计档案。单位负责人认为该业务单位与本单位业务关系密切,而且和其本人私交甚好,便同意借出1天,并办理了登记手续。要求:根据上述资料,回答下列问题。 关于该企业对购买原材料的发票的处理,下列说法中,正确的有______。

A. 该企业对原材料发票的处理符合法律规定
B. 该企业对原材料发票的处理不符合法律规定
C. 原始凭证上的数字可以更改,在更改处加盖单位印章就可以
D. 原始凭证上金额有错误的,应当由出具单位重开

At the end of last year, a town called Friendship Heights, in Maryland’s Montgomery County, approved America’s (and thus the world’s) strictest tobacco policy. Town officers courageously banned smoking on all public property, including streets, pavements and public squares. "It’s a public health issue," said the mayor, Alfred Muller, who is also a doctor. "We don’t have the right to outlaw tobacco, but we’re doing what we can within our rights." This newspaper has expressed disgruntlement with the element of intolerance that is increasingly manifesting itself within America’s anti-tobacco movement. It must be said, however, that brave Friendship Heights has discovered an approach that liberals can embrace. Private property is its owners’ sanctuary, but the public rules in public spaces. Undeniably, the streets belong to the government; what happens in them, therefore, is the government’s business. On this worthy principle, smoking should be merely the beginning. For example, it is clear that the consumption of fatty foods contributes to heart disease, strokes and other deadly disease. Besides, eating junk makes you unhealthy and ugly. What people do at home is their own affair, but why allows them to abuse the public streets for this gluttony America’s pavements and boardwalks are overridden with persons, many of them overweight, who amble along licking ice cream or gobbling chips. In many cities, hot dogs are spread, quite openly, on the pavement itself. All this should be stopped. Not just in Friendship Heights but in other enlightened districts, it should be illegal to eat anything but low-fat foods in public zones. Because Americans consume too little by way of fruits and vegetables, in time (it is best to move slowly, because people’s rights must be respected) streets should become strictly vegetarian. More can be done. Shrieking newspaper headlines create stress for those who may not wish to view them. People who want to buy and read papers should therefore be required to do so in private. America has long and justly sought to prevent the entanglement of religion with public life. What people do in church or at home is their business. However, praying, sermonizing or wearing religious garb in the streets surely compromises the requirement that the public will not be dragooned into supporting religion. There is the environment to consider, as well. That people exhale carbon dioxide in public places, thus contributing to global warming, is probably inevitable, and America’s politicians would be wise to permit it. But methane, too, is a greenhouse gas, and an odiferous one. Its emission in public places, where it can neither be avoided nor filtered, seems an imposition on both planetary hygiene and human comfort. Breakers of wind, surely, can be required to wait until they can answer their needs in private and prosecuted when they fail. Fame, then, to Friendship Heights. Other towns should take note. If they intend to fulfill their responsibilities to the health and welfare of citizens, to public order, and above all to the public streets and parks whose rights the authorities are sworn to uphold, then the way ahead is clear. Which of the following is true about the author

A. He thinks the law of Friendship Height is just a stunt.
B. He is careless about the law.
C. He thinks that although it is not bad to set up such laws, the law-makers must think about it practically.
D. He is optimistic about the law’s being passed.

20×2年3月1日,A公司和B公司由于买卖关系,A公司签发一张20万元的于20×2年5月1日付款的定期付款的甲银行承兑的汇票。3月15日,B公司在和C公司购销合同中,将此汇票背书转让给C公司,并在汇票上记载“不得转让”字样。3月28日,C公司在和D公司的买卖合同中将其背书给D公司,同时C公司没有记载背书时间。5月5日,D公司向甲银行提示付款,但甲银行拒绝付款。要求:根据上述资料,回答下列问题。 持票人应当在收到被拒绝承兑或者被拒绝付款的有关证明之日起______内,将被拒绝事由通知其前手;其前手应当自收到通知之日起______内书面通知其再前手。

A. 3日;3日
B. 3日;5日
C. 15日;15日
D. 7日;1个月

下列属于给付之诉的诉讼案件有______

A. 合同无效
B. 离婚
C. 遗产继承
D. 赔偿损失
E. 返还财物

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