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问题 判断题

合伙协议未约定合伙企业的利润分配和亏损分担比例的，按照合伙人的出资比例分配和分担。( )

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参考答案：错

解析： 本题考核点是合伙损益分配原则。正确的提法是合伙协议未约定合伙企业的利润分配和亏损分担比例的，由各合伙人平均分配和分担。

问答题

Due to the failure to settle the debts due, Jianshe Garment Trading Co Ltd (Jianshe Co) was declared bankrupt by its creditors. In October 2010 the court rendered an order to accept the application of bankruptcy and designated a bankruptcy administrator. During the process of bankruptcy liquidation the bankruptcy administrator found that Jianshe Co had given up a credit of RMB 200,000 yuan owed by its affiliate enterprise in August 2009.The bankruptcy administrator also found that some shareholders of Jianshe Co failed to made full capital contributions as prescribed in the agreement of incorporation.Required:Answer the following questions in accordance with the Enterprise Bankruptcy Law of China, and give your reasons for your answer:

(a) (i) State whether the action of giving up credit can be revoked during the process of liquidation; (4 marks)(ii) State whether the court should grant an order to revoke the act of giving up credit. (3 marks)
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问答题 简答题

配置氯化钡溶液办理作业许可应由谁进行审批？
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