问题 单项选择题

2005年5月,某镇镇民甲、乙、丙三人因平时关系较好,他们商量每人出资3万元创办振东羽绒加工厂。为了解决资金短缺,甲、乙、丙向镇信用社贷款30万元。5月底,甲、乙、丙三人签订了合伙创办振东羽绒加工厂的协议,并向工商行政管理机关办理了普通合伙企业登记手续,领取了营业执照。厂办起来后,厂的经济效益较好,但厂里一直没有分红。2006年4月,经乙、丙二人同意,甲把自己在厂的出资额以及他在厂里的权利和义务以4万元的价格全部转让给丁。同月,丁向甲交付了4万元。合伙协议记载了这一事实,羽绒厂向登记机关办理变更登记手续。甲退出后自己申请并经批准登记,从事食品加工,生意兴隆。2007年4月,振东羽绒厂遭受火灾,财产几乎损失殆尽。镇信用社多次要求甲、乙、丙、丁偿还贷款,但没有人还。经查丁无钱,乙有7万元存款,丙有9万元存款,甲有15万元存款。镇信用社在多次催还贷款无果的情况下,向法院起诉甲、乙、丙、丁。请回答下列各题。

甲在与丁签订转让协议后,其与合伙企业的法律关系是什么( )

A.甲仍为合伙企业的合伙人,虽然不享受权利,但须承担对合伙企业所欠债务的连带清偿责任

B.甲仍为合伙企业的合伙人,对合伙企业与第三人之间的债务关系承担保证责任

C.甲因全部转让出资份额而退伙,不再对合伙企业的债务承担连带清偿责任

D.甲因全部转让出资份额而退伙,对其退伙前的合伙债务承担连带清偿责任

答案

参考答案:D

解析: 甲将合伙中的所有份额全部依法转让,其已经构成退伙,不再是合伙企业的合伙人。根据《合伙企业法》第53条规定,选项D正确。

单项选择题
问答题

根据销售合同和已知资料指出一般原产地和保险单中错误的地方。
(1) 销售合同

SALES CONTRACT


Contract No.: NJTO90218
Date: FEB. 18, 2009
Signed at: Nanjing, China
The Seller: NANJING JINLING TEXTILE CO., LTD.
Address: UNIT A 18/F, JINLING TOWER, NO. 118JINLING ROAD, NANJING, CHINA
The Buyer: DEXICA SUPERMART S. A.
Address: BOULEVARD PACHECO 44, B-1000 BRUSSELS, BELGIUM
This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and buyers agree to buy the under-mentioned goods according to the terms and conditionsstipulated below:
Commodity and specifications Quantity Unit Price Amount
GIRLS GARMENTS 10800PCS CIF BRUSSELSEURS. 00/PC EUR54000.00
10% more or less in quantity and amount are acceptable
Packing: IN CARTON Shipping Mark: N/M
Time of Shipment: Within 30 days after receipt of L/C
From NINGBO PORT CHINA to BRUSSELS, BELGIUM
Transshipment and Partial Shipment: Allowed
Insurance: to be effected by the Seller for 110% of full invoice value covering all risks up to port of destination and war risks included with claim payable at destination.
Terms of Payment: By 100% Irrevocable Letter of Credit in favor of the Sellers to be available by sight draft to be opened and to reach China before APRIL 1,2009 and to remain valid for negotiationin China until the 21days after the foresaid Time of Shipment. IJC must mention this contractnumber L/C advised by BANK OF CHINA JIANGSU BRANCH. ALL banking Charges outside Chinaare for account of the Buyer.
The Seller The Buyer
NANJING JINLING TEXTILE CO., LTD. DEXICA SUPERMART S.A.
钟山ALICE
(2)已知资料
装运信息:指定APL承运,装期2009.04.19;船名PRINCESS:航次V.018
装箱资料:合计108箱,装入1×20#集装箱。
商业发票号:NJTO90218-09,签发日期2009年4月10日。
信用证号:CMKK9180205
(3)一般原产地证


缮制错误的地方有: