问题 单项选择题

某股份有限公司经营不善,拟减资100万,关于减资的程序,下列做法错误的是( )。

A.该公司董事会制定了减资方案并提交股东大会,股东大会以出席会议的股东所持表决权过半数通过

B.该公司为减资编制了资产负债表和财产清单。在减资结束后,到相应的工商管理局变更了公司登记

C.该公司在股东大会作出减资的决议之日起10日内对债权人发出通知,并于30日内在报纸上进行了公告

D.万顺有限公司对该公司拥有35万的债权,在接到该公司发出的减资通知书之日起第20日要求公司清偿债务或者提供相应的担保

答案

参考答案:A

解析:[考点] 股份有限公司的减资程序
《公司法》第178条规定,公司需要减少注册资本时,必须编制资产负债表及财产清单。公司应当自作出减少注册资本决议之日起10日内通知债权人,并于30日内在报纸上公告。债权人自接到通知书之日起30日内,末接到通知书的自公告之日起45日内,有权要求公司清偿债务或者提供相应的担保。公司减资后的注册资本不得低于法定的最低限额。《公司法》第180条第2款规定,公司增加或者减少注册资本,应当依法向公司登记机关办理变更登记。B、C、D三个选项,严格遵守了这一程序,故为正确的选项,不入选。
《公司法》第104条第2款规定,股东大会作出决议,必须经出席会议的股东所持表决权过半数通过。但是,股东大会作出修改公司章程、增加或者减少注册资本的决议,以及公司合并、分立、解散或者变更公司形式的决议,必须经出席会议的股东所持表决权的2/3以上通过。该条明确要求,减少注册资本的决议必须由绝对多数通过。A项错误,不选。
这里提请考生归纳记忆哪些股东决议需绝对多数通过才可以生效。《公司法》第104条规定的情形既适用于股份有限公司,又适用于有限责任公司。此外,股份有限公司中的上市公司在1年内购买、出售重大资产或者担保金额超过公司资产总额30%的,也应由出席股东大会股东所持表决权的2/3以上通过。
另外,股份有限公司的减资程序与合并程序是完全相同的,可一起记忆。这两个程序都赋予债权人在法定期间要求公司清偿债务或者提供担保的权利,而公司的分立程序并没有相同的规定,注意不要混淆。

完形填空

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多于选项。

小题1: Maybe you thought that they were just happy. After all, you probably sing or whistle when you are happy.

Some scientists believe that birds do sing some of the time just because they are happy.

However, they sing most of the time for a very different reason. 小题2:  Do you know what a “territory” is? A territory is an area that an animal, usually the male, claims as its own. 小题3: . No other families of the same species are welcome. Your yard and house are your territory where only your family and friends are welcome. If a stranger should enter your territory and threaten you, you might shout. Probably this would be enough to frighten him away.

If so, you have actually scared the stranger away without having to fight him. A bird does the same thing. But he expects an outsider almost any time, especially at nesting season. So he is screaming all the time, whether he can see an outsider or not. 小题4: 

Birds sing loudest in the spring when they are trying to attract a mate and warn others not to enter the territory of theirs. You can see that birds have a language all their own. 小题5:

A.Only he and his family are welcome there.

B.Most of it has to do with attracting mates and setting up territories.

C.Have you ever heard birds sing?

D.Their singing is actually a warning to other birds to stay out of their territory.E. Have you ever wondered why birds sing?

F. Most of the language is widely used.

G. This screaming is what we call a bird’s song, and it is usually enough to keep an outsider away.

多项选择题