问题 单项选择题

北京某医药进出口公司与美商签订一项血液透析机来件装配合同,该合同已于4月20日执行完华,装配成品已全部出口。该企业办理该合同报核和银行保证金台账核销手续的时间为( )。

A.6月20日前

B.5月20日前

C.7月5日前

D.7月20日前

答案

参考答案:B

解析: 根据规定,该公司应于合同到期之日后一个月内办理保税货物的合同及银行保证金台账的核销手续。

问答题

Yado Steel Co Ltd (Yado Steel) entered into a loan agreement with Industry Bank to borrow RMB 20 million yuan for its expansion programme. Yado Steel provided its office building as property mortgaged for the debt, and made the registration as required. Mr Ding, one of the shareholders of Yado Steel, placed a guarantee letter of general liability in favour of Industry Bank.Due to poor performance, Yado Steel failed to repay the debt when it came to maturity. Meanwhile, Industry Bank, under a restructuring plan, transferred the credit of RMB 20 million yuan together with the right of pledge to Oriental Assets Management Co (OAM). It also made a written notice to Yado Steel and Mr Ding, but failed to transfer the right of mortgage to OAM. On the contrary, Industry Bank concluded an agreement with Yado Steel before it went bankrupt, and settled other debts owed by the latter through the sale of the office building as mortgaged for the loan. Having found this fact, OAM, as a transferee of the credit, requested the court to order Mr Ding to bear its guarantor’s liability for the debt. Mr Ding asserted that he was a pledger with a general liability and would be responsible for the debt only if the things mortgaged could not satisfy the debt.Required:Answer the following questions in accordance with the relevant provisions of the Property Law and the Contract Law, and give your reasons for your answer:

(a) State whether the defence of Mr Ding should be supported by the court. (6 marks)

单项选择题