2020年注册会计师考试《会计》历年真题(2020-10-29)

正确答案：BD
选项A错误，自2008年11月1日起对个人首次购买如平方米以下普通住房的，契税税率暂统一下调到1%。选项C．错误，企业依照有关法律、法规的规定实施注销、破产后，债权人(包括注销、破产企业职工)承受注销、破产企业土地、房屋权属以抵偿债务的，免征契税；对非债权人承受注销、破产企业土地、房屋权属，凡按照《劳动法》等国家有关法律法规政策妥善安置原企业全部职工，其中与原企业30%以上职工签订服务年限不少于三年的劳动用工合同的，对其承受所购企业的土地、房屋权属，减半征收契税；与原企业全部职工签订服务年限不少于三年的劳动用工合同的，免征契税。

正确答案：

【正确答案】：（1）B公司以汽车抵押没有办理抵押登记，抵押权可以设立。根据规定，当事人以交通运输工具设定抵押，抵押权自抵押合同生效时设立。
（2）B公司对G公司不承担票据责任。根据规定，背书人在汇票上记载“不得转让”字样，其后手再背书转让的，原背书人对后手的被背书人不承担保证责任。
（3）A公司可以解除合同。根据规定，当事人一方延迟履行主要债务，经催告后在合理期限内仍未履行的，当事人可以解除合同。当事人一方主张解除合同的，应当通知对方，合同自通知到达对方时解除。本题中，B公司经A公司催告后仍未交付设备，而且A公司及时通知了B公司，因此，符合解除合同的法定条件。
（4）B公司提出的免除违约责任的理由不正确。根据规定，当事人一方违约是由于免责事由的出现造成的，则可以根据情况免除违约方的违约责任。免责事由包括：法定事由、免责条款、法律有特别规定。本题中，B公司不具备免责事由包括的情形。
（5）①C公司的第一个理由正确。根据规定，一般保证的保证人享有先诉抗辩权，在主合同纠纷未经审判或仲裁，并就债务人财产依法强制执行用于清偿债务前，对债权人可拒绝承担保证责任。②C公司的第二个理由不正确。根据规定，保证人与债权人未约定保证期间的，保证期间为主债务履行期届满之日起6个月。
（6）A公司表示不再继续履行合同符合法律规定。根据规定，人民法院受理破产申请后，管理人对破产申请受理前成立而债务人和对方当事人均未履行完毕的合同有权决定解除或者继续履行，并通知对方当事人。管理人决定继续履行合同的，对方当事人应当履行，但有权要求管理人提供担保。管理人不提供担保的，视为解除合同。
（7）A公司以预付款50万元申报债权符合法律规定，但是以违约金25万元申报债权不符合法律规定。根据规定，管理人或者债务人依照破产法规定解除双方均未履行完毕的合同，对方当事人以因合同解除所产生的损害赔偿请求权申报债权。这时可申报的债权以实际损失为限，违约金不得作为破产债权申报。
（8）B公司转让设立抵押的两辆汽车不符合法律规定。根据规定，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。
（9）A公司请求撤销两辆汽车的转让行为不符合法律规定。根据规定，人民法院受理破产申请前1年内，涉及债务人财产的下列行为，管理人有权请求人民法院予以撤销：①无偿转让财产的；②以明显不合理的价格进行交易的；③对没有财产担保的债务提供财产担保的；④对未到期的债务提前清偿的；⑤放弃债权的。
（10）A公司要求追回两辆汽车不符合法律规定。根据规定，动产占有人将动产不法转让给受让人以后，如果受让人善意取得财产，即可依法取得该财产所有权。又根据规定，当事人以交通运输工具设定抵押，未经登记，不得对抗善意第三人。（本题中，A公司只能申报普通债权。未登记的后果）
（11）D银行拒绝支付票款不正确。根据规定，票据原因关系只存在于授受票据的直接当事人之间，票据一经转让，其原因关系对票据效力的影响力即被切断。本题中，票据原因关系只存在于A公司与B公司之间，G公司的付款请求不得拒绝。
(1)The mortgage can be set up. According to the regulations, the party set up the mortgage using the means of transport, the mortgage can be set up since the contract is valid.
(2)Company B needn't to undertake the liability for commercial paper to Company G. According to the law, if an endorser writes the words "Not Transferable" on a draft and the draft is transferred by the subsequent endorser, the original endorser shall not bear the liability of guarantee to the subsequent endorsee.
(3)Company A can terminate the contract. According to the regulations, the parties may terminate a contract if the other party delayed performance of its main obligations, and failed to perform. within a reasonable time after receiving demand for performance. Termination shall notify the other party. The contract is terminated when the notice reaches the other party. In this case, Company B didn't hand over the equipments after receiving demand for performance. Company A notified Company B in time, so it is legal to terminate a contract.
(4) Company B from liability for breach of the reason is not correct. According to the regulation, the party is due to the breach of properly, it can appear from the non-breaching party according to the circumstances. Disclaimer: the legal reason including, disclaimer, specially stipulated by law. Ontology, company B does not have the situation properly including.
(5) ①Company C’s first reason correctly. According to the regulations, enjoys the surety of a general suretyship, the first to plead defense in a contract dispute without trial or arbitration, and the debtor's property law enforcement for debts of creditors, can refuse to undertake suretyship liability.
②The second reason for company C is incorrect. According to the regulation, the guarantor and the creditor have no agreement on the term of suretyship, the debt to the date of expiration of the period of 6 months.
(6) Company A that no longer continues to perform. the contract compliance with the law. According to the regulation, the people's court accepts the bankruptcy petition, the administrator before the acceptance of the bankruptcy petition was established by the debtor and the other parties to the contract to decide to terminate or to continue performing, and shall notify the other party. Manager decided to continue to perform. the contract, and the other party shall be entitled to require the administrator, but provides a guaranty. Managers do not provide guaranty, as to terminate the contract.
(7) Company A in advance of 500,000 Yuan for filing claims in compliance with the law, but the liquidated damages for filing claims not accord with 250,000 Yuan prescribed by law. According to the regulation, the administrator or the debtor terminates in accordance with the law of the parties to the contract, the other party to the termination of the contract for the claim for damages produced by the debtor. This is to declare creditor's rights to the actual loss as liquidated damages may not constitute bankruptcy claims.
(8)Company B's alienating two mortgaged cars is illegal. According to the regulations, without the mortgagee’s consent, a mortgagor may not alienate the mortgaged property during the mortgage term, unless the transferee pays off the debts on behalf of the mortgagor so as to terminate the mortgage right.
(9) Company A's request for revocation of the transfer of two vehicles do not meet legal requirements. According to regulations, the people's court accepts the bankruptcy within 1 year prior to the application, the following acts concerning the debtor's property, the manager has the right to request the court to be removed: ① free transfer of property; ② unreasonable prices of the transaction; ③ secured debt security with the absence of property ; ④ prepayment of outstanding debt ; ⑤ give up claims.
(10) Company A required recovering two vehicles do not meet legal requirements. According to regulations, the movable criminal possession will be transferred to the assignee after the property if the transferee in good faith, you can legally acquire ownership of the property. Also according to the regulations, the parties to set up transport security without registration, no bona fide third party. (In the case, Company A can only declare ordinary creditors, unregistered consequences)
(11) It is incorrect that Bank D refuses to pay for the check. According to regulations, the relationship of the notes reasons exists only between the parties giving and receiving bills directly, upon notes transfer, the reason relations influence the effectiveness of the instruments would be cut immediately. In this case, the reason relations only between Company A and B, Company G’s payment requests shall not be refused. 

 

正确答案：B
选项ACD均能实现的目标是2×10年度主营业务收入的完整性，而不是发生目标。