问题 问答题

美奥公司拟向中国内地投资,并拟定了一份投资计划。该计划要点如下。
(1) 在中国上海寻求一位中国合营者,共同投资举办一家生产电话交换系统设备的中外合资经营企业(以下简称“合营企业”)。合营企业投资总额拟定为3 000万美元,注册资本为 1 200万美元。美奥公司在合营企业中占60%的股权,并依据合营项目的进展情况分期缴纳出资,且第一期出资不低于105万美元。合营企业采用有限责任公司的组织形式,拟建立股东会、董事会、监事会的组织机构;股东会为合营企业的最高权力机构、董事会为合营企业的执行机构、监事会为合营企业的监督机构。
(2) 在中国北京寻求一位中国合作者,共同成立一家生产净水设备的中外合作经营企业 (以下简称“合作企业”)。合作期限为8年。合作企业注册资本总额拟定为250万美元,美奥公司出资额占注册资本总额的70%;中方合作者出资额占注册资本总额的30%。美奥公司除以机器设备、工业产权折合125万美元出资外,还由合作企业作担保向中国的外资金融机构贷款50万美元作为其出资;中方合作者可用场地使用权、房屋及辅助设施出资75万美元。美奥公司可与中方合作者在合作企业合同中规定:美奥公司在合作企业正式投产之后的头5年分别先行回收投资,每年先行回收投资的支出部分可计入合作企业当年的成本;合作企业的税后利润以各占50%的方式分配;在合作期限届满时,合作企业的全部固定资产归中国合作者所有,但中国合作者应按其残余价值的30%给予美奥公司适当的补偿。
要求:根据上述各点,请分别回答以下问题。
(1) 美奥公司拟在中国上海与中方合营者共同举办的合营企业的投资总额与注册资本的比例、美奥公司的第一期出资的数额、拟建立的组织机构是否符合有关规定并说明理由。
(2) 美奥公司拟在中国北京与中方合作者共同举办的合作企业的出资方式、利润分配比例、约定先行回收投资的办法以及合作期限届满后的全部固定资产的处理方式是否符合有关规定并说明理由。

答案

参考答案:(1) 美奥公司拟在中国上海与中方合营者共同举办的合营企业的投资总额与注册资本的比例符合国家有关规定。因为,根据有关规定,投资总额在1 000万美元以上3 000万(含 3 000万)美元以下的,注册资本至少应占投资总额的2/5,该合营企业的注册资本达到其投资总额的2/5。
(2) 美奥公司的第一期出资的数额不符合有关规定。因为,根据有关规定,合营各方第一期出资不得低于各自认缴出资额的15%,按美奥公司认缴的出资额计算,其第一期出资额应不低于108万美元。
(3) 拟设立的合营企业的组织形式不符合有关规定。因为,根据有关规定,合营企业的组织机构应为董事会和经营管理机构,并且董事会是合营企业的最高权力机构,合营企业无须设立股东会和监事会。
(4) 美奥公司拟在中国北京与中方合作者共同举办的合作企业的出资方式有不符合规定之处。因为,根据有关规定,合作企业的任何一方都不得由合作企业为其出资作担保,美奥公司由合作企业担保向中国的外资金融机构贷款50万美元作为其出资,违反了有关规定。
(5) 合作各方有关利润分配比例的约定符合有关规定。因为,依照有关规定,合作企业的合作各方可以自行约定利润分配比例。
(6) 美奥公司拟约定每年先行回收投资的支出部分计入合作企业当年成本不符有关规定。因为,根据有关规定,外国合作者只有在合作企业的亏损弥补之后,才能先行回收投资,这表明,合作企业只能以其利润用于先行回收投资,因此,先行回收投资不能计入合作企业的成本。
(7) 美奥公司拟约定合作期限届满时的全部固定资产的处理方式不符合有关规定。因为,根据有关规定,凡是外方合作者在合作期内先行回收投资的,应约定在合作期限届满时,合作企业的全部固定资产无偿归中国合作者所有,因此,美奥公司拟约定在合作期限届满时中国合作者应按固定资产残余价值的30%给予其补偿,不符合有关规定。

判断题
阅读理解

阅读理解

     A common misconception (误解) -about scholarships is that they are only available for the smartest

students with the highest GPAs. However, this just isn't even close to true. There are scholarships out

there for every type of student seeking a college education. Let's take a look at each type a bit more in

depth.

     Academic Scholarships

     Academic scholarships are also often referred to as merit (优点) scholarships, though a merit

scholarship can mean anything that has some level of contest to it. These are fox; the students with the

4.0 GPAs, the years as a part of several extracurricular (课外的) activities and the well- rounded

applications. They typically have the highest payouts and are considered very well- known as they are

often national awards.

     Athletic Scholarships

     For students with strong academics (学业的) and physical skills, athletic scholarships are the way

to go. There is practically a scholarship for every single sport, from volleyball to football; gymnastics to

cheerleading. So, if you are good at anything physical, you should definitely pursue an athletic scholarship.

     Scholarships for Minorities

     There are also many scholarships for minorities available. Some of these are general and for "all

minorities as a collective whole, while others are intended for individual ethnic (种族的) groups. It is

also a good idea to apply for a minority scholarship if you are part of fully of a certain ethnicity. You

will get to represent your culture and possibly win money -- what more could you ask for?

     Scholarships for Women

     As with the scholarships for minorities above, there are also scholarships specifically for women.

Since colleges were dominated (主宰) by men for many years, scholarships have been created for

strong, career-minded women that need assistance paying for college expenses. If you are female, it is

strongly recommended you pursue a scholarship for women. Moreover, scholarships for women are

typic

ally available in just about any field. Be specific!

1. In the author's opinion, ______.

A. most people are well - informed about scholarships

B. most people think scholarships should go to the smartest students

C. most people have some misunderstanding about scholarships

D. most people deserve scholarships though not having applied for them

2. Tom does well in his lessons and is especially good at sports. The best scholarship he can

   apply for ______.

A. Academic Scholarships                 

B. Athletic Scholarships

C. Scholarships for Minorities                

D. Scholarships for Women

3. Alice is an Indian -American. She prefers to study her own culture and something about

   ethnology (民族学). Then she'd better apply for ______.

A. Academic Scholarships                  

B. Athletic Scholarships

C. Scholarships for Minorities              

D. Scholarships for Women

4. How many scholarships are intended for all tile students?

A. One.      

B. Two.      

C. Three.        

D. Four.