问题 问答题 简答题

简述配股(或称供股)给现在股东与公开发行新股的利与弊。

答案

参考答案:

(1)发行成本:以供股融资相对于公开发行股份融资是较便宜的。供股无须准备招股书,可以省却法律、会计、广告和印刷费用。但是公开发行股票却需要准备招股书等程序。供股的行政工作较直接,对减低发行成本有很大帮助。

(2)控制权:进行供股,是依照现时股东持有量之比例而发行新股。所以,如果股东选择认购配股,他们的投票不会被摊薄。而公开招股,却可能会摊薄现有股东之控股权。

(3)股价:新股通常以折让价发行。假如公开招股,将会是新股东的到这折让的优惠。而且以折让价发行新股会抑压股价,因此对现有股东不利。但是假如股票是以折让价发行给予现有股东,这情况便不会发生。(4)资本成本:公开发售新股给公众的时候,如果市场环境有利,投资者购买新股竞争较激烈。公司可能索取较高价格,因而减少资本成本。但进行供股不会发生这种情况。

单项选择题

All her life, my mother wanted busy children. It was very important that her house should remain at all times clean and tidy.
You could turn your back for a moment in my mother’s house, leave a half written letter on the dining table, a magazine open on the chair, and turn around to find that my mother had "put it back where it belonged," as she explained. My wife, on one of her first visits to my mother’s house, placed a packet of biscuits on an end table and went to the kitchen to fetch a drink. When she returned, she found the packet had been removed. Confused, she set down her drink and went back to the kitchen for more biscuits, only to return to find that her drink had disappeared. Up to then she had guessed that everyone in my family held onto their drinks so as not to make water rings on the end tables. Now she knows better.
These disappearances had a confusing effect on our family. We were all inclined to forgetfulness, and it was common for one of us, upon returning from the bathroom, to find the every sign of his work in progress had disappeared suddenly. "Do you remember what I was doing" was a question frequently asked, but rarely answered.
Now my sister has developed a secondhand love of clean windows, and my brother does the cleaning in his house, perhaps to avoid having to be the one to lift his feet. I try not to think about it too much, but I have at this later time started to dust the furniture once a week.

This passage mainly tells us that

A.my mother often made us confused
B.my family members had a poor memory
C.my mother helped us to form a good habit
D.my wife was surprised when she visited my mother

问答题 简答题

1999年10月15日,A公司与B公司签订了一份加工承揽合同。该合同约定:由B公司为A公司制作铝合金门窗1万件,原材料由A公司提供,加工承揽报酬总额为150万元,违约金为报酬总额的10%;A公司应在1999年11月5日前向B公司交付60%的原材料,B公司应在2000年3月1日前完成6000件门窗的加工制作并交货;A公司应在2000年3月5日前交付其余40%的原材料。B公司应在2000年5月20日前完成其余门窗的加工制作并交货。A公司应在收到B公司交付门窗后3日内付清相应款项。

为确保A公司履行付款义务,B公司要求其提供担保,适值D公司委托A公司购买办公用房,D公司为此向A公司提供了盖有D公司公章及法定代表人签字的空白委托书和D公司的合同专用章。A公司遂利用上述空白委托书和合同专用章,将D公司列为该项加工承揽合同的连带保证人,与B公司签订了保证合同。

1999年11月1日,A公司向B公司交付60%的原材料,B公司按约加工制作门窗。2000年2月28日,B公司将制作完成的6000件门窗交付A公司,A公司按报酬总额的60%予以结算。

2000年3月1日,B公司发生重组,加工型材的生产部门分立为C公司。3月5日,A公司既未按加工承揽合同的约定向B公司交付40%的原材料,也未向C公司交付。3月15日,C公司要求A公司继续履行其与B公司签订的加工承揽合同,A公司表示无法继续履行并要求解除合同。C公司遂在数日后向人民法院提起诉讼,要求判令A公司支付违约金并继续履行加工承揽合同,同时要求D公司承担连带责任。

经查明:A公司与B公司签订的加工承揽合同仅有B公司及其法定代表人的签章,而无A公司的签章。

要求:

根据上述内容,分别回答下列问题:

A公司与B公司签订的加工承揽合同是否成立?并说明理由。