问题 单项选择题

甲遗失一部相机,乙拾得后放在办公桌抽屉内,并张贴了招领启事。丙盗走该相机,给了不知情的丁,丁出质于戊。对此,下列哪一种说法不正确?

A.乙对相机的占有属于无权占有

B.丙对相机的占有属于他主应有

C.丁对相机的占有属于自主占有

D.戊对相机的占有属于直接占有

答案

参考答案:B

解析:详解:占有,是指占有人对物所具有事实上管领力的事实。在占有法律关系中,控制即管领物的人称为占有人,被管领之物称为占有物。根据占有物是否具有法律的原因,占有可分为有权占有和无权占有。有权占有是指具有法律的根据或原因的占有,如承租人、借用人、保管人度标的物的占有;无权占有则是指不具有法律的根据或原因的占有,对赃物、遗失物的占有。据此,本题中,乙对拾得的相机的占有是无权占有,故A项说法正确;丙盗走该相机也属于无权占有。根据占有是否以所有的意思占有,占有可分为自主占有和他主占有。自主占有是指占有人以所有的意思对标的物进行占有,如所有人对所有物的占有;他主占有是指占有人非以所有的意思对标的物进行占有,如承租人、借用人、保管人、土地使用权人、质权人等对标的物的占有。据此,丁对相机的占有属于自主占有;戊对相机的占有属于他主占有;丙对相机的占有既不属于自主占有,亦不属于他主占有,故B项说法错误;C项说法正确。根据占有人是否标的物直接进行事实上的管领,占有可分为直接占有和间接占有。直接占有是指占有人直接对标的物进行管制和控制。如出租人、借用人、质权人和直接占有人;间接占有则是基于一定的法律关系进行管领和控制,而不直接对标的物进行管领或控制,并对直接占有人依法具有返还标的物的请求权,如承租人、出借人和出质权等为间接占有人。据此,D项正确。

单项选择题

请根据下面短文回答:
Open Time: 9:00 to 17:00 Tuesdays through Sundays(sales stop at 16:00)
Ticket Prices: Full Price: RMB 30; Half Price: RMB 15
Free invitation tickets are distributed every Wednesday and shall not exceed the approved quota. The corresponding policies are:
· 200 invitation tickets are freely distributed to the public every Wednesday.
· Visitors shall go to the bamboo courtyard on the first underground floor east to pick up invitation tickets according to the order of the telephone reservation from 8:30 to 11:00 a.m. every Wednesday.
· Staff of the museum will distribute the 200 free invitation tickets based on the order of the telephone reservation until the quota is used up.
· Visitors shall get the free invitation ticket by using their valid certificate.
Distribution is limited to per person.
· Visitors using the free invitation ticket cannot visit the special exhibitions.
Tickets are only valid on the date indicated.
Year-round Free Admission Policies.
· Retired people with the provision of their certificates of retirement
· Disabled people with the provision of their certificates of disability
· Disabled soldiers with the provision of their certificates of disability
· Staff working in the culture and museum systems with the provision of their employment certificates
· Children less than 120 cm in height and accompanied by adults (those without adult accompaniment will not be admitted and the accompanying adult must purchase a ticket as per regulations)
Routes:
Subway: Muxidi Station, Line 1
Buses: No.1, No.4 and Special Bus No.1 to the stop "Muxidi".
Reservation Telephone: 63370491 63370492

The museum is open______.
[A] from Monday to Sunday
[B] from Tuesday to Sunday
[C] on Tuesday and Sunday

问答题

In 20×8,following events related to Entity A were noted:   (1)Entity A sells goods with a warranty under which customers are covered for the cost of repairs of any manufacturing defects that become apparent within the first twelve months after purchase If minor defects were detected in all products sold, repair costs of RMB 6 000 000 would result. Entity A’s past experience and future expectations indicate that ,for the coming year,60 per cent of the goods sold in 20×8 will have minor defects and 10 per cent of the goods sold in 20×8 will have major defects.   (2)In November20×8,a customer sued Entity A and made a claim for damages of RMB 2 500 000,as Entity A failed to deliver the goods to the customer in time according to the delivery term of relevant sales contract. When Entity A prepared the financial statements for the year ended 31 December 20×8,its lawyers advised that it was probable that Entity a Would be found liable for making a payment of RMB 2 000 000 to the customer for compensation.   (3)Under new environment protection legislation, Entity A is required to fit smoke filters, which costs about RMB20 000 000,to its factories by 30 June 2008.Entity A has not fitted the smoke filters at 31 December 2008.Based on the best estimate of the management of Entity A, it is more likely that Entity A will be imposed a penalty of RMB 10 000 000.   (4)Entity A is required by law to overhaul its equipments once three years. The estimated remaining useful life of the equipments is 18 years. Entity A just spent RMB 6 000 000 in overhauling is equipments in 2007.   (5)Entity A entered into a sales contract with a customer in November 2008 to sell an equipment at the price of RMB 50 000 000.According to the sales contract, Entity A shall deliver the equipments to the customer in the end of 2009 and the amount of penalty is RMB 600 000 if Entity A or the customer fail to fulfill the contract. Entity A’s original estimated cost of fulfilling the sales contract is about RMB 45 000 000.However,due to the increase of the purchase prices of relevant raw materials, the estimated cost of fulfilling the sales contract increased to RMB 55 000 000 in the end of 2008.No inventory has been prepared by Entity A for the production of the equipment by the end of 2008.   Requirement:   According to the events described above, determine whether any provision should be recognized in Entity A’s financial statement for the year ended 31 December 2008.If any provision should be recognized, calculate the amount of provision and prepare related journal entries.   【中文翻译】   20×8年,A公司发生了如下事项:   (1)A公司销售附有产品质量保证,承诺从销售日起12个月内若有任何质量问题都可以提供保修。较小质量问题的维修费用预计为200万元人民币,较大质量问题的维修费用预计为600万元人民币。A公司根据过去的经验预测,20×8销售的商品中,60%不会发生质量问题,30%会发生较小质量问题,10%会发生较大质量问题。   (2)20×8年11月,因A公司未能按合同如期交付货物,一个客户向A公司提起诉讼,要求赔偿250万元。20×8年12月31日资产负债表日,A公司的律师预计很可能赔偿的金额为200万元。   (3)根据最新的环境保护法规,A公司应于20×8年6月30日前配备烟雾过滤器,成本为2000万元。截至20×8年12月31日,A公司没有安装。基于此,A公司管理层预计很可能(更可能)会被处以1000万元的罚款。   (4)按照规定,A公司应每三年对其设备(固定资产)做一次检修。该设备预计尚可使用年限为18年。A公司在20×7年刚进行的检修中花费了600万元。   (5)20×8年11月,A公司与其客户签订了一项5000万元的设备(产品)销售合同。根据合同,A公司应于20×9年底将该设备交付给客户,任何一方违约则要支付600万元的违约金。A公司最初预计设备的成本为4500万元,但是,由于相关原材料价格上涨,20×8年底设备成本预计将增至5500万元。截至20×8年底,A公司没有任何与设备生产相关的存货。   要求:根据上述事项的描述,判断20×8年12月31日A公司是否需要确认预计负债,如果需要确认,请做出会计分录。