问题 问答题 案例分析题

甲、乙、丙拟共同出资设立一家有限责任公司(以下简称公司),并共同制定了公司章程草案。该公司章程草案有关要点如下:

(1)公司注册资本总额为600万元。各方出资数额、出资方式以及缴付出资的时间分别为:甲出资180万元,其中:货币出资70万元、计算机软件作价出资110万元,首次货币出资20万元,其余货币出资和计算机软件出资自公司成立之日起1年内缴足;乙出资150万元,其中:机器设备作价出资100万元、特许经营权出资50万元,自公司成立之日起6个月内一次缴足;丙以货币270万元出资,首次货币出资90万元,其余出资自公司成立之日起2年内缴付100万元,第3年缴付剩余的80万元。

(2)公司的董事长由甲委派,副董事长由乙委派,经理由丙提名并经董事会聘任,经理作为公司的法定代表人。在公司召开股东会会议时,出资各方行使表决权的比例为:甲按照注册资本30%的比例行使表决权;乙、丙分别按照注册资本35%的比例行使表决权。

(3)公司需要增加注册资本时,出资各方按照在股东会行使表决权的比例优先认缴出资;公司分配红利时,出资各方依照以下比例进行分配:甲享有红利25%的分配权;乙享有红利40%的分配权;丙享有红利35%的分配权。

要求:

根据上述内容,分别回答下列问题:

(1)公司成立前出资人的首次出资总额是否符合《公司法》的有关规定?并说明理由。公司出资人的货币出资总额是否符合《公司法》的有关规定?并说明理由。甲以计算机软件和乙以特许经营权出资的方式是否符合有关规定?并分别说明理由。甲、乙、丙分期缴纳出资的时间是否符合《公司法》的有关规定?并分别说明理由。

(2)公司的法定代表人由经理担任是否符合《公司法》的有关规定?并说明理由。公司章程规定的出资各方在公司股东会会议上行使表决权的比例是否符合《公司法》的有关规定?并说明理由。

(3)公司章程规定增加注册资本时,不按照出资比例优先认缴出资是否违反《公司法》的有关规定?并说明理由。公司章程规定的出资各方分红比例是否符合《公司法》的有关规定?并说明理由。

答案

参考答案:

(1)①首次出资总额不符合规定。根据规定,有限责任公司全体股东的首次出资额不得低于注册资本的20%,也不得低于法定的注册资本最低限额。在本题中,三个股东的首次出资额为110万元,未达到注册资本的20%。②货币出资总额符合规定。根据规定,全体股东的货币出资金额不得低于有限责任公司注册资本的30%。在本题中,三个股东的货币出资额为340万元,超过了注册资本的30%。③甲以计算机软件出资符合规定。根据规定,股东可以用货币出资,也可以用实物、知识产权、土地使用权等可以用货币估价并可以依法转让的非货币财产作价出资。在本题中,甲以知识产权(计算机软件)出资符合规定。乙以特许经营权出资不符合规定。根据规定,股东不得以劳务、信用、自然人姓名、商誉、特许经营权或者设定担保的财产等作价出资。④甲、乙的出资期限符合规定,丙的出资期限不符合规定。根据规定,有限责任公司全体股东的首次出资额不得低于注册资本的20%,其余部分由股东自公司成立之日起两年内缴足。在本题中,丙的出资期限超过了2年。 

(2)①法定代表人由经理担任符合规定。根据规定,公司法定代表人依照公司章程的规定,由董事长、执行董事或者经理担任。②公司章程规定的出资各方在公司股东会会议上行使表决权的比例符合规定。根据规定,有限责任公司股东会会议由股东按照出资比例行使表决权,但公司章程另有规定的除外。 

(3)①公司章程规定增加注册资本时,不按照出资比例优先认缴出资不违反公司法的规定。根据规定,一般情况下,公司新增资本时,股东有权优先按照实缴的出资比例认缴出资。但是,全体股东可以事先约定不按照出资比例优先认缴出资。②公司章程规定的出资各方分红比例符合规定。根据规定,一般情况下,股东按照实缴的出资比例分取红利,但是,全体股东可以事先约定不按照出资比例分取红利。

选择题
阅读理解

阅读理解

     Like most big projects, learning to manage your mother well is what you should do. Here are what I

believe the best steps towards a better relationship with her. They are not necessarily surprising or

revolutionary, but they have worked for many people. Try them.

     Remember your mother's age. As children, we often do not think of our mother as having an age.

Even when we become conscious of her as an individual, age does not change our view; she is still our

mother. Knowing our mother's age, not just in numbers of years but in terms of her psychological and

physical state, often helps us to understand her better.

     Listen to your mother. I have found that sometimes the things my mother told me long ago are

remarkably useful. If your mother knows that you respect her point of view, even if you do not share it,

it will help her feel close to you.

     Remember that your mother has a past. A key step in managing our relationship with our mother is to

find out about her early life.In learning about our mother's past, we know that it can encourage us to think

about her whole life.

    Ask your mother about your childhood history. My grandparents died when I was young. If you are

fortunate enough to have living family, think of your life as a jigsaw puzzle and ask as many questions as

you can to put the picture together. Understanding your roots and your childhood can help you know

more clearly who you are, as part of a family which you share with your mother.

     Remember that managing your mother is really about managing yourself. Taking any measure to

managing our mother is the issue of how we manage ourselves. No matter how difficult we find her, it is

important to remember that it is not her behavior itself that is causing us discomfort, but the way we feel

about her behavior. We should follow the way of her life. At the heart of managing your mother is being

able to accept your flawed self. Only then are you able to accept your mother-with all her failings.

1.What does the underlined phrase "a jigsaw puzzle" mean?

A. 拼图玩具  

B. 浏览迷宫  

C. 填充字谜  

D. 游戏人生

2.Which of the following is implied but not stated in the passage?

A.You will have a better relationship with your mother if you respect her opinion.

B. Knowing your mother's age is a useful piece of advice.

C. The key measure of managing our mother is how we manage ourselves.

D. It is unreasonable to expect our mother to change totally from the way she was brought up.

3. The main purpose of writing the text is _______.

A. to give information about how you think of your mother

B. to improve the relationship with your mother

C. to keep a sense of humor about your mother all day long

D. to accept your mother-----with all her failings