第一篇：经济法期末考试知识点总结

1、经济法的调整对象

我国经济法调整对象包括：①国家经济管理关系。经济管理关系即纵向经济关系。这里主要指国家通过国家机关及其授权组织对企业、事业单位等社会组织的经济管理关系。②经营协调关系，即专指经济法所调整的那部分横向经济关系。，它包含着经营过程中必然发生的经济竞争关系。③组织内部经济关系，是指在企业等组织内部各组织之间所发生的一些重要的纵向经济关系和横向经济关系。④涉外经济关系，是指具有涉外因素的经济管理关系和经营协调关系。⑤其他应由经济法调整的经济关系。

2、经济法律关系的构成要素：主体、内容和客体三个要素。

3、经济法律事实

（1）经济法的概念：经济法是调整国家在管理与协调经济运行过程中发生的经济关系的法律规的总称。（2）经济法的调整对象：具体包括市场主体调控关系、市场运行调控关系、宏观调控关系和社会保障调整关系等。

(3)经济法律关系的主体：国家机关、企业和其他社会组织、企业内部组织、个体工商户、农村承包经营户和自然人。

经济法律关系的客体：物、经济行为、智力成果

经济法律关系的内容：经济权利（经济职权、财产所有权、经营管理权、债权、知识产权）、经济义务（履行经济职责的义务、依法从事经营的义务、接受合法监督的义务、依法纳税的义务、承担法律责任的义务）

(4)经济法律事实的概念：经济法律事实是由经济法律规范所规定的，能够引起经济法律关系产生变更和终止的客观现象。经济法律事实是经济法律关系产生、变更和终止的直接原因。这种现象分为两大类：法律事件和法律行为。

3、公司的概念与特征

公司是依照公司法的规定设立，以营利为目的，由股东投资形成的企业法人。

特征：营利性、法人性、法定性。

5、公司的种类

主要有三种：独资企业，合伙企业，公司制企业。其中公司制企业主要分为有限责任公司和股份有限公司，两者的有限性是指股东都以其出资的多少对公司负责，而没有对公司的债务清偿的无限连带责任。

6、有限责任公司的概念和特征

有限责任公司是指股东以其认缴的出资额为限对公司承担责任，公司则以其全部资产对公司债务承担责任的企业法人。

特征：责任的有限性、封闭性、设立程序较为简便、组织机构的设置比较灵活、人资两合性

7、有限责任公司的设立

有限责任公司设立的条件。（1）股东人数50人以下；（2）股东出资达到法定资本最低限额。① 有限责任公司注册资本的最低限额为人民币3万元；②缴纳出资的期限，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，其余部分由股东自公司成立之日起2年内缴足，其中投资公司可以在5年内缴足。③出资方式，股东可以以货币出资，也可以以实物、知识产权、土地使用权等非货币财产物资作价出资，股东不得以劳务、信用、自然人姓名、商誉、特许经营权出资。④货币出资额的要求，全体股东货币出资额不得低于有限责任公司注册资本的30%。（3）股东共同制定的公司章程。（4）有公司名称、建立符合有限责任公司要求的组织机构。（5）有公司住所。

8、有限责任公司的组织机构股东会、董事会和监事会。

9、股份有限公司的概念与特征

概念：是指其全部资本划为等额股份，股东以其认购的股份为限对公司承担责任，公司以其全部财产对公司的债务承担责任的企业法人。

特征：股东人数的限制性、资本的股份化和形式的证券化、责任的有限性、信用基础的资合性、经营状况的公开性。

10、股份有限公司的设立

设立的条件：（1）有2人以上200人以下为发起人，其中需有半数以上的发起人在中国境内有住所。（2）发起人认购和募集的股东达到法定资本最低限额，发起人认购的股份不得少于公司股份总数35%；股份有限公司注册资本的最低限额为人民币500万元。（3）股份发行、筹办事项符合法律规定。（4）发起人制定公司章程，采用募集方式设立的经创立大会通过。以发起方式设立的有限责任公司，其章程须经全体发起人一致同意。（5）有公司名称、建立符合股份有限公司要求的组织机构。（6）有公司住所。

11、股份有限公司的组织机构

12、股份有限公司股份与股票

7.股份有限公司股份转让的限制。

（1）发起人持有的本公司股份，自公司成立之日起一年内不得转让。（2）公司公开发行股份前已发行的股份，自公司股票在证券交易所上市交易之日起1年内不得转让。（3）公司董事、监事、高级管理人员应当向公司申报所持有的本公司股份及其变动情况，早任职期间每年转让的股份不得超过其所持有本公司股份总数的25%，所持本公司股份自股票上市交易之日起1年内不得转让，上述人员离职半年内不得转让其所持有的本公司股份（4）公司不得收购本公司股份（5）公司不得接受本公司的股票作为质押权的标的。

13、合同的订立

14、合同订立的程序:

① 要约：要约又称订约提议、发盘、出盘、发价、出价、报价等，是希望与他人订立合同的意思表示，指一方当事人向对方当事人做出的包括成立合同的条件、以订立合同为目的的意思表示。

补充：要约不同于要约邀请：○1要约是要约人向对方发出的以订立合同为目的的意思表示，而要约邀请则是订立合同的准备行为；○2要约生效后，受要约人一经承诺，合同即成立，而要约邀请仅是使要约邀请的向对方获得了信息，该相对方可以向要约邀请人发出要约；○3要约人在要约有效期内，受要约约束，不得随意撤销要约。要约的失效：○1承诺期限届满，受要约人未作出承诺；○2受要约人拒绝要约；○3要约人依法撤回或撤销要约。

② 承诺：承诺是受要约人做出的同意要约的意思表示。

1、承诺的构成性：○1承诺应由受要约人向要约人做出；○2承诺的内容须与要约的内容一

致；○3承诺的方式应当符合要约的要求；承诺应在要约确定的期限内到达要约人。

2、承诺生效的时间：承诺自承诺通知到达要约人时生效。

3、承诺的延迟与迟到：受要约人超过承诺期限发出承诺的，为延迟承诺；受要约人在承诺

期限内发出承诺，按照通常情形能够及时到达要约人，但因其他原因承诺到达要约人时超过承诺期限的，为迟到承诺。

15、合同生效的要件

一、合同的生效要件：

（一）当事人具有相应的民事行为能力。《合同法》第9条规定：“当事人订立合同，应当具有相应的民事权利能力和民事行为能力。”

（二）意思表示真实。所谓意思表示真实，是指表意人的表示行为应当真实地反映其内心的效果意思。

（三）不违反法律和社会公共利益。从法律上看，合同之所以能产生法律效力，就在于当事人的意思表示符合法律的规定。对合法的意思表示，法律赋予其法律上的约束力，不合法的合同显然不能受到法律保护，也不能产生当事人预期的法律效果。

（四）合同必须具备法律所要求的形式。《民法通则》第56条规定：“民事法律行为可以采取书面形式、口头形式或者其他形式。法律规定用特定形式的，应当依照法律规定。”

16、合同的基本内容：

（一）标的。标的指合同中当事人权利和义务共同指向的对象。

（二）数量和质量。数量与质量属于基本条款，在合中要标注清楚。

（三）价款或者酬金。价款或酬金同样是合同的基本条款。

（四）履约期限、地点和方式。履约期限是指实现权利及义务的具体起止时间。

（五）违约责任。违约责任是合同的重要条款之一。它是对违反合同条款的行为预定的惩罚措施，其主要目的是为了促使合同的顺利实现，同时也是为了一方一旦违约后，能为对方适当弥补损失。

16、合同解除合同的法定解除条件

1．因不可抗力致使不能实现合同目的。不可抗力致使合同目的不能实现，该合同失去意义，应归于消灭。在此情况下，我国合同法允许当事人通过行使解除权的方式消灭合同关系。2．在履行期限届满之前，当事人一方明确表示或者以自己的行为表明不履行主要债务。此即债务人拒绝履行，也称毁约，包括明示毁约和默示毁约。作为合同解除条件，它一是要求债务人有过错，二是拒绝行为违法(无合法理由)，三是有履行能力。3．当事人一方迟延履行主要债务，经催告后在合理期限内仍未履行。此即债务人迟延履行。根据合同的性质和当事人的意思表示，履行期限在合同的内容中非属特别重要时，即使债务人在履行期届满后履行，也不致使合同目的落空。在此情况下，原则上不允许当事人立即解除合同，而应由债权人向债务人发出履行催告，给予一定的履行宽限期。债务人在该履行宽限期届满时仍未履行的，债权人有权解除合同。4．当事人一方迟延履行债务或者有其他违约行为致使不能实现合同目的。对某些合同而言，履行期限至为重要，如债务人不按期履行，合同目的即不能实现，于此情形，债权人有权解除合同。其他违约行为致使合同目的不能实现时，也应如此。5．法律规定的其他情形。法律针对某些具体合同规定了特别法定解除条件的，从其规定。

17、违约责任

复习参考题

1、合同的概念：合同也称契约，是平等主体的自然人、法人和其他组织之间设立、变更、终止民事权利义务关系的协议。合同的特征：

① 合同是平等主体的自然人、法人和其他组织所实施的一种民事法律行为

② 合同以设立、变更或终止民事权利义务关系为目的③ 合同是当事人协商一致的产物或意思表示一致的协议

3、简述合同的主要条款：1当事人的名称或者姓名和住所2标的3数量和质量4价款或报

酬5履约的地点、期限和方式6解决争议的方法和违约责任。

6、合同解除的情形有哪些？

（合同解除，是指在合同有效成立之后、尚未履行或未履行完毕之前，因当事人一方的意思表示或者双方的协议，使基于合同发生的权利义务关系归于消灭的行为。）

① 合同的约定解除：合同的约定解除，是指合同双方当事人基于订立合同时的约定或事后的协议而解除合同的行为。

② 合同的法定解除：合同的法定解除，是指合同依法成立之后，在没有履行或没有完全履

行的情况下，一方行使法定解除权而使合同效力消灭的行为。

7、双务合同履行的抗辩权有哪些？

（双务合同履行的抗辩权，是指在符合法定条件时，当事人一方对抗对方当事人的履行请求权，暂时拒绝履行其债务的权利。）

① 同时履行抗辩权

同时履行抗辩权，是指当事人一方于他人未为对待给付时，拒绝自己给付的权利。

② 先履行抗辩权

先履行抗辩权，是指当事人互负债务，有先后履行顺序，先履行顺序一方未履行的，后履行一方有权拒绝其履行要求。

③ 不安抗辩权

不安抗辩权又称拒绝权，是指具有先给付义务的一方当事人，有证据证明对方出现法定情形，不能保证对待给付时，拒绝自己给付的权利。

8、违约责任的承担方式。

① 继续履行：继续履行又称强制实际履行、强制依约履行，是指在一方不履行合同义务或

者履行合同义务不符合约定时，另一方有权要求法院强制违约方按照合同约定的标的履行义务，而不得以支付违约金和赔偿金的方法代替履行。

② 采取补救措施：所谓采取补救措施，是指在当事人违反合同的事实发生后，为防止损失

发生或扩大、实现合同目的而采取的措施。

③ 赔偿损失：违约损害赔偿是指违约方因不履行或不完全履行合同义务而给对方造成损失，依照法律规定或合同约定应承担的赔偿对方当事人所受损失的责任。

④ 支付违约金：违约金是指按照当事人的约定或法律规定，一方违约时支付给对方的一定

数额的货币。

18、工业产权的特征

法定性，工业产权需要专门的法律保护。

专有性，也称独占性，垄断性和排他性。

地域性，是指根据一国法律的规定而获得承认和受保护的工业产权。

时间性，也称保护期的有限性。

19、商标权

商标权的主体是指通过法定程序，在自己生产、制造、加工、拣选、经销的商品或者提供的服务上享有商标专用权的人。

商标权的客体是指经商标局核准注册的商标，即注册商标。

重点区分：绝对禁止条件和相对禁止条件

20、商标注册的申请、审查和核准

自愿注册与强制注册相结合的原则，规定强制注册的商品有人用药品和烟草制品。申请在先与使用在先相结合的原则。

一份商标一份申请的原则。

优先权原则。

21、注册商标的续展、转让和使用许可

我国《商标法》第38条规定：“注册商标有效期满，需要继续使用的，应当在期满前6个月内申请续展注册；在此期间未能提出申请的，可以给予6个月的宽限期。宽限期满仍未提出申请的，注销其注册商标。”该规定表明，在我国注册商标保护期届满前后，注册商标所有人均可申请续展注册，而且不受次数限制。

注册商标的转让，是指商标注册人将其注册商标专用权，依照法定程序移转给他人的法律行为。注册商标转让的实质是商标信誉的转让。

注册商标使用许可的形式主要有三种：普通许可、排他许可和独占许可。

22、注册商标专用权的保护

（一）商标注册人的权利 ：

1、使用权：

2、独占权：

3、许可使用权：商标注册人有权依照法律规定，通过签订商标使用许可合同的形式，许可他人使用其注册商标。

4、禁止权：

5、设立抵押权：商标注册人有权在经营活动中以其注册商标设立抵押。

6、投资权：

7、转让权：商标注册人有权通过法定程序将其注册商标有偿或者无偿转让给他人。

8、继承权：

（二）商标注册人的义务

1、商标注册人应当对其使用注册商标的商品或服务的质量负责。许可他人使用其注册商标时，应当监督被许可人使用其注册商标的商品或者服务的质量。

2、商标注册人应当严格按照商标法律的有关规定正确使用其注册商标。

23、专利权

发明专利权的保护期限为20年，实用新型和外观设计为10年，自申请日起计算。第一题 工业产权的概念

人们对于智力创造成果和工商业活动中的识别性标记依法享有的权利。

第二题 我国法律规定不得作为商标使用的标志有哪些？（了解，不会作为简答题出现）

1．同中华人民共和国的国家名称、国旗、国徽、军旗、勋章相同或者近似的，以及同中央国家机关所在地特定地点的名称或者标志性建筑物的名称、图形相同的。

2．同外国的国家名称、国旗、国徽、军旗相同的或者近似的，但该国政府同意的除外。

3．同政府间国际组织的名称、旗帜、徽记相同或者近似的，但经该组织同意或者不易误导公众的除外。

4．与表面实施控制、予以保证的官方标志，检验印记相同或者相似的，但经授权的除外。

5．同红十字、红新月的名称、标志相同或者相似的。

6．带有民族歧视性的。

7．夸大宣传并带有欺骗性的。

8．有害于社会主义道德风尚或者有其他不良影响的。此外县级以上行政区划的地名或者公众知晓的外国地名，不得作为商标。但是地名具有其他含义或者作为集体商标、证明商标的组成部分的除外；已经注册的使用地名的商标继续有效。

第三题 商标权人的权利有哪些？

商标专用权，商标禁止权，商标使用许可权，商标转让权，商标续展权。

第四题 侵犯商标专用权的行为有哪些？

1．未经商标注册人的许可，在同一种商品或者类似商品上使用与其注册商标相同或者近似的商标的。

2．销售侵犯注册商标专用权的商品的。

3．伪造、擅自制造他人注册商标标识或者销售伪造、擅自制造的注册商标标识的。

4．未经商标注册人同意，更换其注册商标并将该更换商标的商品又投入市场的。

5．给他人的注册商标专用权造成其他损害的。

第六题 专利权的主体和客体

专利权的主体是指可以申请并取得专利权的单位和个人。

专利权的客体是指专利法保护的对象，即依法可以取得专利权的发明创造。

第七题 不授予专利权的情形：

1．科学发现。

2．智力活动的规则和方法。

3．疾病的诊断和治疗方法。

4．动物和植物品种；但动物和植物品种的生产方法，可以授予专利权。

5．用原子核变换方法获得的物质。

6．对平面印刷品的图案、色彩或者二者的结合做出的主要起标识作用的设计。

第八题 授予专利权的条件

24、反不正当竞争法概述、不正当竞争行为、不正当竞争行为的监督检查、不正当竞争行为的法律责任

A、不正当竞争的概念：不正当竞争是指经营者，即从事商品经营或营利性服务的法人、其他经济组织和个人违反自愿、平等、公平、诚实信用的原则，不遵守公认的商业道德，以不正当手段从事市场交易的行为。

B、不正当竞争特征：(1)不正当竞争行为是违反法律的行为；2)不正当竞争行为是经营者 实施的行为(3)不正当竞争行为是损害了其他经营者的合法利益，扰乱社会经济秩序的行为。

C、不正当竞争行为的种类：

（一）恶性竞争行为：（1）欺骗性交易行为（2）商业贿赂行为（3）虚假广告宣传行为（4）侵犯商业秘密行为（5）低价倾销行为（6）不正当的有奖销售行为（7）诋毁商业信誉的行为

（二）限制竞争行为：（1）强制交易性行为（2）滥用行政权力行为（3）违背意愿的搭售行为（4）串通招标投标的行为

25、《产品质量法》中产品范围生产者、销售者的产品质量责任和义务，违反产品质量法的法律责任

1、产品质量法的适用范围。

（1）《产品质量法》中的产品仅指经过加工、制作，用于销售的产品。

（2）建筑工程不适用《产品质量法》的规定，但是，建设工程使用的材料、建筑配件

和设备适用。

（3）军工产品不适用《产品质量法》

（4）因核设施、核产品造成损害的赔偿责任，行政法规另有规定的，依照其规定。

2、产品生产 的禁止性要求。

（1）生产者不得生产国家明令淘汰的产品。

（2）生产者不得伪造产地，不得伪造或者冒用他人的厂名、厂址。

（3）生产者不得伪造或冒用认证标志等质量标志。

（4）生产者生产产品，不得掺杂、掺假，不得以假充真、以次充好，不得以不合格产

品冒充合格产品。

3、销售者的产品质量义务。

（1）销售者应当建立并执行进货检查验收制度，验明产品合格证明和其他标识。

（2）销售者应当采取措施，保持销售产品的质量。

（3）销售者销售的产品标识应当符合法律规定。

（4）销售者不得违反产品质量法的禁止规定。

26、消费者权益保护法概述、消费者的权利和经营者的义务消费者争议的解决和法律责任

1、《消费者权益保护法》的适用范围。

消费者权益保护法调整消费者为生活消费需要购买、使用商品或者接受服务，以及经营者为消费者提供其生产、销售的产品或者提供服务的行为，此外，农民购买、使用直接用于农业生产的生产资料的生产性消费活动也适用。

2、消费者的权利。

（1）安全权（2）知情权（3）自主选择权（4）公平交易权（5）求偿权（6）结社权（7）获得知识权（8）受尊重权（9）监督权

3、经营者的义务。

（1）依法定或约定履行义务（2）接受监督的义务（3）保障人身和吃、财产安全的义务（4）提供商品或者服务真实的义务（5）标明经营者真实名称和标记的义务（6）出具购货凭证或者服务单据的义务（7）提供符合要求的商品或者服务的义务（8）承担“三包”或者其他责任的义务（9）实行公平、合理交易的义务（10）尊重消费者人格权的义务。

第二篇：国际经济法期末考试总结

国际经济法期末考试总结

一.Explain the legal terms of art.1.Condition: a major term of a contract,which is regarded as being of the essence of the contract.Breach of a condition is a fundamental breach of contract which entitles the injured party to treat the contract as discharged.2.Anticipatory breach: a breach of contract caused by a party’s anticipatory repudiation,i.e.,unequivocally indicating that the party will not perform when performance is due.Under these circumstances,the nonbreaching party may elect to treat the repudiation as an immediate breach and sue for damages.3.Nachfrist is a German term describing the situation in which the innocent party sends a final notice to the breaching party requesting him or her to perform the contractual obligation within a specified period of time.4.The parole evidence rule excludes evidence of oral agreement which contradicts or varies the terms of a subsequent or contemporaneous written contract.the premise of whether to apply the parole evidence is ：1）must have a written contract 2)the written contract become effective or have legally binding;3）the written contract is parties final and all the meaning expression.二.Multiple Choices Questions 1.The law which may affect a contract for the international sale of goods comes from:(ACD)A.International conventions B.the continental law C.Customs

D.domestic laws

2.These are essential elements in an international sale of goods:(BCD)A.There is an exchange of goods B.the subject matter of is goods C.There is a sale

D.the sale is involving international elements 3.FAS means:(AD)

A.The seller is required to clear the goods for export

B.The buyer is responsible for obtaining all export permits C.The seller makes contract of carriage

D.The buyer is responsible for making contract of carriage

4.The terms which can be used only for carriage of goods by maritime and inland waterway transport are:(BD)A.FCA B.CFR C.CIP D.DEQ 5.The CISG does not apply to:(ABCD)A.Sales of electricity B.sales by auction

C.a consulting contract

D.the liability of the seller for death or personal injury caused by the goods to any person.6.DEQ means:(CD)

A.The seller is required to clear the goods for import

B.The buyer is responsible for obtaining all export permits C.The seller makes contract of carriage

D.The buyer is responsible for risks after delivery

7.The terms which can be used for all modes of transport are:(AC)A.FCA B.CFR C.CIP D.DEQ

8.The CISG does not apply to:(ABCD)A.Sales of ships

B.sales on execution C.services contract

D.the liability of the seller for personal injury caused by the goods to any person.9.Under the Code art 52,a contract is invalid if it is:(ABCD)

A.concluded through the use of fraud or duress by one party to damage the interests of the State

B.a result of a conspiracy to harm the interest of the state C.harmful to public interest D.in contravention of law

10.A party is entitled to terminate a contract in any of the following situations:(BD)

A.the other party has lost his or her business reputation

B.the purpose of the contract cannot be realized due to force majeure C.the other party‟s state of business has seriously deteriorated

D.the purpose of the contract cannot be realized due to another breaching act

11.An obligor may suspend the performance of his or her obligations in any of the following situations:(ACD)

A.the other party‟s state of business has seriously deteriorated B.the conduct of the other party in preparing to perform C.the other party has lost his or her business reputation D.the existence of possibility of the other party losing in his or her ability to perform

12.The meaning of „fundamental breach‟ under the CISG can be understood as follows:(BCD)

A.the parties are not able to define the meaning in their contract B.a fundamental breach is determined byobjective test under art 25

C.under art 25 the detrimental effect of the breach must be foreseeable by the breaching party

D.art 25 appears to require an ability to foresee the extent of the detriment flowing from a breach.13.The delivery point under FOB, which is the same under:(BD)A.FCA B.CFR C.CIP D.CIF

14.The CISG does not apply to:(ABCD)A.Sales of consumer goods B.sales of money

C.a consulting contract

D.any legal issue concerning the validity of a contract.15.As has always been underlined by ICC, Incoterms deal only with:(BCD)

A.the relation between sellers and buyers under the contract of carriage B.the relation between sellers and buyers under the contract of sale

C.the seller's obligation to place the goods at the disposal of the buyer D.the buyer's obligation to take delivery

16.If the seller has delivered goods before the date for delivery, he may, up to that date,(ABCD)A.deliver any missing part

B.make up any deficiency in the quantity of the goods delivered，C.deliver goods in replacement of any non-conforming goods delivered

D.remedy any lack of conformity in the goods delivered

17.Under the Hamburg Rules,the carrier is responsible for the safety of goods from:(B)A.tackle to tackle B.port to port C.door to door D.tackle to port 三.Short Answer Questions 1.Seller, whose place of business is in State A.and Buyer, whose place of business is in Stale B.enter into a contract that stipulates that the UN Convention on Contracts for the International Sale of Goods applies.Neither State A nor State B is a contracting state.Does the Convention apply? No,the Convention does not apply.(2 marks)

(1)This Convention applies to contracts of sale of goods between parties whose places of business are in different States:(a)when the States are Contracting States;or

(b)w hen the rules of private international law lead to the application of the law of a Contracting State.(4 marks)

(2)This Convention applies only to contracts concluded on or after the date when the Convention enters into force in respect of the Contracting States referred to in subparagraph(1)(a)or the Contracting State referred to in subparagraph(1)(b)of article 1.(2 marks)

2.On April 4, Company X, with its place of business in China, sent an offer by e-mail to Company Y, with its place of business in Australian.The offer concerned 50,000 meters hand-printed cotton cloth and said it would remain open until April 30.On April 10, Company Y answered by e-mail: “The price is too high, and we are not interested in the offer.” But, on April 20, the manager of Company Y changed his mind and sent another e-mail to accept the April 4 offer.Is there any contract between Company X and Company Y? Since both China and Australian are Contracting States to the CISG, according to Article l(l)(a)would apply here.(2 marks)

After receiving the offer of 50 ,000 meters hand-printed cotton cloth, on April 10, Company Y stated that they were not interested in the offer, which rejected the offer.(2 marks)

On April 20, the email sent to accept the April 4 offer should be regarded as a new offer instead of acceptance.(2 marks)

Therefore, there was no contract between Company X and Company Y.(2 marks)

3.Mr.Nelson, the manager of a US company, entered into a contract with an Italian company, Roma, to order some leather suitcases.The Goods were delivered on time, but with some of the zippers on the suitcases defective.Mr.Nelson contacted Roma and gave a notice that he wanted to cancel the contract.Roma responded that they only can give a reduction in the price.Who is legally right? Roma was legally right.(2 marks)

The defectiveness of some of the zippers on the suitcases could not account to a fundamental breach under the CISG Article 25(4 marks)

Therefore Mr.Nelson had no right to cancel the contract but could have other remedies, such as reducing the price.(2 marks)

4.Seller agreed to ship 10,000 tons of potatoes FOB Tacoma, Washington, to Buyer in Japan.Buyer designated the SS Russet to take delivery at pier 7 in Tacoma.On the agreed date for delivery, Seller delivered the potatoes to pier 7, but the ship was not at the pier.Because another ship using the pier was slow in loading, the Russet had to anchor at a mooring buoy in the harbor and Seller had to arrange for a lighter to transport the potatoes in containers to the ship.The lighter tied up alongside the Russet and a cable from the ship's boom was attached to the first container.As the container began to cross the ship's rail the cable snapped.The container then fell on the rail, teetered back and forth for a while, and finally crashed down the side of the ship and capsized the lighter.All of the potatoes were dumped into the sea.Buyer now sues Seller for failure to make delivery.(1)Is Seller liable?

(2)Suppose, the contract had been FAS Tacoma.Would Seller be liable?(1)The Seller is liable.(1 marks)“Free on Board” means that the seller delivers when the goods pass the ship's rail at the named port of shipment.The seller must, subject to the provisions of B5, bear all risks of loss of or damage to the goods until such time as they have passed the ship's rail at the named port of shipment.This means that the buyer has to bear all costs and risks of loss of or damage to the goods from that point.(3 marks)

(2)Suppose, the contract had been FAS Tacoma.The Seller would not be liable.(1 marks)

“Free Alongside Ship” means that the seller delivers when the goods are placed alongside the vessel at the named port of shipment.The seller must, subject to the provisions of B5, bear all risks of loss of or damage to the goods until such time as The seller must place the goods alongside the vessel nominated by the buyer.This means that the buyer has to bear all costs and risks of loss of or damage to the goods from that moment.(3 marks)5.A seller contracted for oranges to be sent from Spain to England.Before the contract of carriage was concluded the shipowners promised the shippers orally that they would arrive in London by 30th November 1947, but they did not actually arrive until December 5th.The arrival date was important to the shipper not merely because the oranges might deteriorate, but also because import duty was imposed from December 1st.However, the bill of lading also had a printed liberty clause allowing the carrier to stop on the way.The carrier did stop on the way and thus did not get to London until 5 December.The seller sued the carrier for deviating from the route and the carrier relied on the written liberty clause.The issue of the case was that the actual terms of the contract were—were they those in the bill of lading or the oral agreements that were made.Is the bill of lading in itself a contract? Although a bill of lading may include the full terms of the contract between the consignor(the seller)and the carrier(the shipping company)but it is not the contract itself.(2 marks)

The logical is because in the most cases the contract will have been made before the bill of lading is issued.In effect, it is very good evidence of the contract of carriage and it can be rebutted.Therefore the parties can show that the actual contract contains different terms.(4 marks)

In the case the seller proved that there was an actually verbal agreement between them, so the carrier was in breach of the contract of carriage and should be liable.(2 marks)

6.On December 1, Seller sent to Buyer an offer to sell 5,000 widgets to Buyer for $25 apiece.The offer slated: “'The offer will remain open until December 31.” On December 10, Buyer answered: “The price is too high, I don't accept your offer.”Then.on December 15, Buyer changed his mind and sent a telegram stating: “'I accept your December 1 offer after all.” Seller replied: “Your acceptance is too late.since you already rejected the offer.” In turn, Buyer answered: “The acceptance is good, since you promised to keep your offer open until December 31.” Is there a contract under the CISG? No,there is not a contract.(2 marks)

After receiving the offer of 5 ,000 widgets, on December 10, buyer stated that The price was too high, he didn't accept the offer., which rejected the offer.(2 marks)

On December 15, the email sent to accept the December 1 offer should be regarded as a new offer instead of acceptance.(2 marks)

Therefore, there was no contract between seller and buyer.(2 marks)

8.A contract for sale of Christmas tree lights was established, in which a letter of credit was used.The credit required the seller to produce a certificate of inspection, along with other documents.This was done and the issuing bank paid against them.The bank then sought reimbursement but the buyer refused, contending that there should have been an inspection to make sure that the lights were working.It should be noted that the certificate of electrical inspection was required by the contract but not specified in the letter of credit.(1)Can the bank seek reimbursement from the buyer?

(2)How to solve the problem between the seller and buyer?

（1）the bank can seek reimbursement from the buyer.Because The main issue is whether the banks are liable to the applicant when the commercial documents or bills of exchange which appear to be consistent with the terms and conditions of the credit are not genuine.Article 13 of UCP 500 requires that banks 'must examine all documents stipulated in the Credit with reasonable care, to ascertain whether or not they appear, on their face, to be in compliance with the terms and conditions of the Credit'.The banks' responsibility-is Limited to the ostensible conformity of the documents.However, it must be emphasised that the doctrine of strict compliance requires a bank to ensure only that the documents appear to be consistent with the terms of the credit(art 14 of UCP 500), and thus give rise neither to a duty to ascertain the conformity of the goods, nor an obligation to investigate analleged fraud.'Second, the complexity ot international trade means that the banks as agents of the buyer or seller are not able to understand and appreciate all technical terms(some of which are interchangeable)or the technical differences between goods of similar functions or nature.(6 marks)

（2）The seller solves the problem between them in accordance with their contract.(2 marks)

9.Retailer in State A decides to go into the catalog sales business in State B.Both countries are parties to the CISG.Retailer purchases a mailing list from Ace Credit Card Company.The list has the names and addresses of 500,000 persons owning Ace credit cards in State B,and Retailer uses this to prepare mailing labels.John Q.Public receives a catalog addressed to him personally from Retailer.The catalog describes various types of widgets and gives prices for each one.Has the retailer made an offer to sell the widgets?If John accepts,will there be a binding contract under the CISG? No,the retailer has not made an offer.(2 marks)

Under art 14(1)of the CISG,A proposal for concluding a contract addressed to one or more specific persons constitutes an offer if it is sufficiently definite and indicates the intention of the offeror to be bound in case of acceptance.A proposal is sufficiently definite if it indicates the goods and expressly or implicitly fixes or makes provision for determining the quantity and the price.According to the facts,it is an invitation to treat.(4 marks)

(2)No,if John accepts, there will not be a binding contract under the CISG.it is an offer.(2 marks)10.Buyer received a letter in her mail on January 1 offering to sell Buyer 5,000 widgets for $20 apiece.Seller‟s letter closed with the following statement:I know that this offer is so attractive that I will assume that you accept it unless I hear otherwise by January 31.”Buyer did not reply.Seller shipped the widgets on February 1.What are Buyer‟s responsibilities under the CISG?

First the buyer has rights to refuse goods.(2 marks)

After receiving the offer of 50 ,000widgets for $20 apiece, Buyer did not reply, which rejected the offer.(2 marks)

Under art 18(1)of the CISG,Silence or inactivity does not in itself amount to acceptance.(2 marks)

Therefore, there was no contract between Seller and Buyer.(2 marks)

11.Buyer and Seller entered into a contract governed by the CISG for Seller to deliver a sophisticated computer to Buyer by January 1.Seller was late in delivering the machine,so Buyer wired Seller on January 12.Anxious to take delivery of the computer.Hope that it arrives by February 1.”Seller delivers the computer on February 5,but Buyer refuses to accept it and declares that the contract is avoided because Seller failed to hand over the computer before the February 1 date specified in the January 2 telegram.Both Buyer and Seller agree that there has not been a fundamental breach.Is Buyer able to avoid the contract under these circumstances? Yes,the buyer is able to avoid the contract.(2 marks)

Under CISG,a buyer may avoid a contract if either(1)the seller commits a fundamental breach or(2)the buyer gives the seller a Nachfrist notice and the seller rejects it or does not perform within the period it specifies.A buyer’s Nachfrist notice is the fixing of “an additional period of time of reasonable length for performance by the seller of his obligations.”.(4 marks)

The period must be definite,and the obligation to perform within that period must be clear.Once the Nachfrist period has run,or once the fundamental breach becomes clear,the buyer has a reasonable time in which to avoid the contract.(2 marks)

13.Cee Company in Canada agreed to sell 10,000 gallons of maple syrup to Dee Company in Denmark.Dee Company arranged for a letter of credit with its bank in Copenhagen.The credit required payment on the presentation of a bill of lading and an inspection certificate issued by a quality control company,Vigilance,Inc.,of Toronto.Cee Company produced both the bill and the inspection certificate.The Copenhagen bank refused to pay because the inspection certificate stated that“based on a sample taken from 5 gallons,the maple syrup is not of the kind ordered.”The bank argued that the certificate,on its face,did not certify the regularity of the entire order.Was the bank correct in refusing payment?

The bank was correct.(2 marks)

Because The main issue is whether the banks are liable to the applicant when the commercial documents or bills of exchange which appear to be consistent with the terms and conditions of the credit are not genuine.Article 13 of UCP 500 requires that banks 'must examine all documents stipulated in the Credit with reasonable care, to ascertain whether or not they appear, on their face, to be in compliance with the terms and conditions of the Credit'.The banks' responsibility-is Limited to the ostensible conformity of the documents.However, it must be emphasised that the doctrine of strict compliance requires a bank to ensure only that the documents appear to be consistent with the terms of the credit(art 14 of UCP 500), and thus give rise neither to a duty to ascertain the conformity of the goods, nor an obligation to investigate an alleged fraud.' Second, the complexity of international trade means that the banks as agents of the buyer or seller are not able to understand and appreciate all technical terms(some of which are interchangeable)or the technical differences between goods of similar functions or nature.(6 marks)14.On January 1,Seller sent a letter to Buyer offering to sell to Buyer 5,000 widgets for $25 apiece.The letter also stated:This offer is binding and irrevocable until February 1.”On January 5,prior to Buyer‟s receipt of the letter,seller called Buyer on the telephone and left the following message on the answering machine at Buyer‟s place of business:Ignore my letter of January 1.I have decided to withdraw the offer contained in it.”On January 7,after listening to her answering machine and reading the letter that arrived that same day,Buyer sent Seller the following telegram:I accept your offer of January 1.”Is there a contract under the CISG? No,there is not a contract.(2 marks)

After receiving the offer of 5 ,000 widgets, On January 7, seller withdrew the offer.(2 marks)

Article 15(2)provides that an offer, even if it is irrevocable, may be withdrawn if the withdrawal reaches the offeree before or at the same time as the offer.(2 marks)

Therefore, there was no contract between seller and buyer.(2 marks)

15.Dealer in the United States owned a cargo of 10,000 barrels of oil that had been shipped from Mexico on January 1 for arrival in the United States on February 1.On January 15,Dealer informed Buyer that the oil was en route and they concluded a contract.On arrival,inspection showed that the oil had been contaminated by seawater at some indeterminate time during the voyage.Assuming the CISG applies,who bears the risk? Buyer bears the risk.(2 marks)

Article 68 provides that the risk in respect of goods sold in transit passes to the buyer from the time of the conclusion of the contract.However, if the circumstances so indicate, the risk is assumed by the buyer from the time the goods were handed over to the carrier who issued the documents embodying the contract of carriage.16.Seller agreed to deliver three software programs to Buyer that are specially designed for Buyer‟s business.The first was to be delivered in January,the second in February,and the third in March.The program delivered in January worked fine,but the one delivered in February was defective.It not only failed to function properly,it also made the other two programs effectively worthless.Seller was unable to correct the defect,and no suitable replacement could be found from another supplier.What CISG remedies are available to Buyer?

The buyer may declare the contract avoided in its entirety.(2 marks)

Because Article 73(3)provides that a buyer who declares the contract avoided in respect of any delivery may, at the same time, declare it avoided in respect of deliveries already made or of future deliveries if, by reason of their interdependence, those deliveries could not be used for the purpose contemplated by the parties at the time of the conclusion of the contract.(4 marks)

At the same time Seller was unable to correct the defect,and no suitable replacement could be found from another supplier.(2 marks)

17.Seller in Bombay sells 5,000 bales of cotton to Buyer,FOB Liverpool.Seller transports the cotton to the Bombay harbor and to the ship designated by Buyer,the SS Allthumbs.Due to an error in counting,only 4,987 bales were loaded.The ship‟s bill of lading,however,shows a quantity of 5,000 bales.Seller then signs over the bill of lading to Buyer in exchange for payment in full of the cotton.When the Allthumbs arrives in Liverpool,the quantity error is discovered,and Buyer sues the ship for the lost value of the missing bales.Is the ship liable?Would it matter if Seller admitted that the error was not the ship‟s fault,but that of Seller?

(1)The ship is liable.(2 marks)Because under The Hamburg Rules1.If the bill of lading contains particulars concerning the general nature, leading marks,number of packages of pieces,weight or quantity of the goods which the carrier or other person issuing the bill of lading on his behalf knows or has reasonable grounds to suspect do not accurately represent the goods actually taken over or, where a“shipped” bill of lading is issued, loaded, or if he had no reasonable means of checking such particulars, the carrier or such other person must insert in the bill of lading a reservation specifying these inaccuracies,grounds of suspicion or the absence of reasonable means of checking.2.If the carrier or other person issuing the bill of lading on his behalf fails to note on the bill of lading the apparent condition of the goods, he is deemed to have noted on the bill of lading that the goods were in apparent good condition.(6 marks)

(2)Under the Hague-Visby Rules,Such a bill of lading shall be prima facie evidence of the receipt by the carrier of the goods as therein described in accordance with paragraph 3(a)The leading marks necessary for identification of the goods as the same are furnished in writing by the shipper before the loading of such goods starts, provided such marks are stamped or otherwise shown clearly upon the goods if uncovered, or on the cases or coverings in which such goods are contained, in such a manner as should ordinarily remain legible until the end of the voyage.(b)Either the number of packages or pieces, or the quantity, or weight, as the case may be, as furnished in writing by the shipper.(c)The apparent order and condition of the goods.Therefore, The ship isn‟t liable.(6 marks)

If Seller admitted that the error was not the ship‟s fault,but that of Seller,it would matter.(2 marks)

第三篇：注册会计师经济法知识点总结

第四章

个人独资企业法和合伙企业法

1、个人独资企业：个人独资企业的性质。

注意：分公司不具有法人资格，其民事责任由总公司承担。

2、个人独资企业的事务管理：在企业内部应当承担赔偿责任。

注意：合伙企业对合伙人执行合伙企业事务以及对外代表合伙企业权利的限制，不得对抗善意的第三人。

3、民事赔偿责任的优先执行：反《个人独资企业法》的规定，应当承担民事赔偿责任和缴纳罚金、罚款，其财产不足以同时支付的，或者被判处没收财产的，应当首先承担民事赔偿责任。

注意1：合伙企业违反《合伙企业法》的规定，应当承担民事赔偿责任和缴纳罚款、罚金的，其财产不足以支付时，先承担民事赔偿责任。

注意2：公司违反《公司法》的规定，应当承担民事赔偿责任和缴纳罚款、罚金的，其财产不足以支付时，先承担民事赔偿责任。

注意3：上市公司违反《证券法》的规定，应当承担民事赔偿责任和缴纳罚金、罚款，其财产不足以同时支付的，应当首先承担民事赔偿责任。

4、合伙企业的事务执行

注意1:修改或者补充合伙协议，应当经全体合伙人一致同意；但是，合伙协议另有约定的除外。

注意2:普通合伙人以其在合伙企业中的财产份额出质的，须经其他合伙人一致同意。

注意3:除合伙协议另有约定外，普通合伙人向合伙人以外的人转让其在合伙企业中的全部或者部分财产份额时，须经其他合伙人一致同意。

注意4:除合伙协议另有约定外，普通合伙人转变为有限合伙人，或者有限合伙人转变为普通合伙人，应当经全体合伙人一致同意。

6、合伙企业与第三人的关系

注意1：个人独资企业的投资人对受托人或者被聘用的人员职权的限制，不得对抗善意第三人。

注意2：合伙人在合伙企业清算前私自转移或者处分合伙企业财产的，合伙企业不得以此对抗善意第三人。

注意3：普通合伙人以其在合伙企业中的财产份额出质的，须经其他合伙人一致同意；未经其他合伙人一致同意，其行为无效，由此给善意第三人造成损失的，由行为人依法承担赔偿责任。

第五章公司法

1、变更登记（2）减少注册资本、合并、分立：自公告之日起“45日”后申请变更登记 注意：公司应当自作出（合并、减资）决议之日起10日内通知债权人，并于30日内在报纸上公告。债权人自接到通知书之日起30日内，未接到通知书的自公告之日起“45日”内可以要求公司清偿债务或者提供相应的担保。

2、有限责任公司的设立

A、出资期限“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（3万元），其余部分由股东自公司成立之日起2年内缴足，其中投资公司可以在5年内缴足。

注意：

1、一人有限责任公司的注册资本最低为10万元，股东应当一次足额缴纳出资，不允许分期缴付。

2、股份有限公司采取“发起设立”方式的，注册资本为在公司登记机关登记的全体发起人“认购”的股本总额，全体发起人的首次出资额不得低于注册资本的20％，其余部分由发起人自公司成立之日起2年内缴足。

B、股东会的会议制度

注意：董事会会议由董事长召集和主持；董事长不能或者不履行职责的，由副董事长召集和主持；副董事长不能或者不履行职责的，由半数以上董事共同推举一名董事召集和主持。

C、小公司的特别规定：股东人数较少或者规模较小的有限责任公司，可以设1－2名监事，不设立监事会。

注意：

1、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、首次股东会会议由出资最多的股东召集和主持，以后的股东会，公司不设董事会的，由执行董事召集和主持。

3、公司章程对股权转让另有规定的，从其规定。即公司章程可以对股权转让作出与《公司法》不同的规定。

注意：“两个以上股东主张行使优先购买权时”的顺序：（1）公司章程对股权转让另有规定的，从其规定；（2）公司章程未约定的，协商确定各自的购买比例；（3）协商不成的，按照转让时各自的出资比例行使优先购买权。

有限责任公司的损益分配顺序：（1）全体股东事先有约定的，按照约定；（2）未约定的，按照“实缴”的出资比例进行分配。

合伙企业的损益分配顺序：（1）合伙企业的利润分配、亏损分担，按照合伙协议的约定办理；

（2）合伙协议未约定或者约定不明确的，由合伙人协商决定；协商不成的，由合伙人按照“实缴出资”比例分配、分担；无法确定出资比例的，由合伙人平均分配、分担。

4、发起人、认股人缴纳股款或者交付抵作股款的出资后，除未按期募足股份、发起人未按期召开创立大会或者创立大会决议不设立公司的情形外，不得抽回其股本。

注意：有限责任公司的股东在公司“成立”前，可以抽回出资。

5、股东大会的决议（重点）

注意：上市公司在1年内购买、出售重大资产或者担保金额超过公司“资产总额”30％的，应当由股东大会作出决议，并经出席会议的股东所持表决权的2/3以上通过。

6、董事会会议每至少召开2次会议，每次会议应当于会议召开10日前通知全体董事和监事。

注意：合营企业、合作企业的董事会会议每至少召开1次。

注意：股份有限公司的监事会每6个月至少召开1次会议。

7、上市公司组织机构的特别规定

注意：公司为股东或者实际控制人提供担保的，必须经股东大会决议。接受担保的股东或者受实际控制人支配的股东不得参加表决，该项表决由“出席会议的”其他股东所持表决权的“过半数”（大于1/2）通过。

8、合并、分立、增资、减资

A、通知债权人

注意：减少注册资本、合并、分立：自公告之日起45日后申请工商变更登记。

B、债权、债务的承担

注意：当事人订立合同后分立的，除债权人与债务人另有约定的，由分立的法人对合同的权利和义务享有连带债权，承担连带债务。

2009年注册会计师知识点总结6—15章http://.cn 2009-02-23 11:23:21 来源：网络

第六章外商投资企业法

1、外商投资企业的出资方式:实物、工业产权、专有技术

注意：

1、仅通过许可证协议方式取得的技术使用权，不得用来出资。

2、有限责任公司的股东不得以劳务、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。

2、出资期限

注意：

1、外商投资的有限责任公司的股东首次出资额应当符合法律、行政法规的规定，其余部分应当自公司成立之日起2年内缴足。

2、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2年内缴足。

3、外资企业法:注册资本（2007年新增）

注意

1、外资企业的合并、分立导致资本发生重大变化时，须经审批机关批准，并聘请中国的注册会计师验证和出具验资报告；经审批机关批准后，向工商行政管理机关办理变更登记手续。

2、经审批机关批准，外国投资者也可以用其从中国境内兴办的其他外商投资企业获得的人民币利润出资。

3、外资企业的经营期限，根据不同的行业和企业的具体情况，由外国投资者在设立外资企业的申请书中拟订，经审批机关批准。

4、合营企业、合作企业和外资企业延长经营期限时均应得到审批机关的批准。

4、外资企业的“会计报表和清算会计报表”，应当聘请中国的注册会计师进行验证和出具报告。

注意：

1、外资企业的合并、分立导致资本发生重大变化时，须经审批机关批准，并聘请中国的注册会计师验证和出具验资报告。

2、合营企业的下列文件、证件、报表，应经中国注册会计师验证和出具证明方为有效：（1）合营各方的出资证明书；（2）合营企业的会计报表；（3）合营企业清算的会计报表。

第七章企业破产法

1、破产申请:上诉（重点）

注意：（1）可以上诉的裁定，当事人有权在裁定书送达之日起10日内向上一级人民法院提起上诉；（2）当事人不服第一审判决的，有权在判决书送达之日起15日内向上一级人民法院提起上诉。

2、债务人的无效行为：虚构债务或者承认不真实的债务的。

注意：根据《刑法》的规定，公司、企业通过隐匿财产、承担虚构的债务或者以其他方式转移财产、处分财产，实施虚假破产，严重损害债权人或者其他人利益的，对直接负责的主管

人员和其他直接责任人员，处5年以下有期徒刑或者拘役，并处或者单处2万元以上20万元以下的罚金。

3、破产财产的收回：人民法院受理破产申请后，债务人的出资人尚未完全履行出资义务的，管理人应当要求该出资人缴纳所认缴的出资，而不受出资期限的限制。

注意：

1、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（3万元），其余部分由股东自公司成立之日起2年内缴足。

2、有限责任公司成立后，发现作为设立公司出资的非货币财产的实际价额显著低于公司章程所定价额的，应当由交付该出资的股东补足其差额，公司设立时的其他股东承担“连带责任”。

4、债权人委员会：债权人委员会由债权人会议选任的债权人代表和1名债务人的职工代表或者工会代表组成，债权人委员会成员不得超过9人。

注意：国有独资公司的监事会成员不得少于5人，其中职工代表的比例不得低于1/3。

5、保证人

破产人的保证人和其他连带债务人，在破产程序终结后，对债权人依照破产清算程序未受清偿的债权，依法继续承担清偿责任。

注意：

1、债权人对债务人的保证人和其他连带债务人所享有的权利，不受重整计划的影响。

2、和解债权人对债务人的保证人和其他连带债务人所享有的权利，不受和解协议的影响。

第八章证券法

1、对违规行为的处罚：证券服务机构未勤勉尽责，所制作、出具的文件有虚假记载、误导性陈述或者重大遗漏的，除依照《证券法》及其他相关法律、行政法规和规章的规定处罚外，中国证监会将采取12个月内不接受相关机构出具的证券发行专项文件，36个月内不接受相关签字人员出具的证券发行专项文件的监管措施。

注意：根据《证券法》的规定，证券服务机构未能勤勉尽责，所制作、出具的文件有虚假记载、误导性陈述或者重大遗漏的，没收其业务收入，暂停或者撤销证券服务业务许可，并处以业务收入一倍以上五倍以下的罚款。对直接负责的主管人员和其他直接责任人员给予警告，撤销证券从业资格，并处以3万元以上10万元以下的罚款。

2、上市公司增发股票:

2、最近12个月内不存在违规对外提供担保的行为。

注意：（第九章第5节）应由股东大会审批的对外担保，必须经董事会审议通过后，方可提交股东大会审批。须经股东大会审批的对外担保，包括但不限于下列情形：（1）上市公司及其控股子公司的对外担保总额超过最近一期经审计净资产50％以后提供的任何担保；（2）为资产负债率超过70％的担保对象提供的担保；（3）单笔担保额超过最近一期经审计净资产10％的担保；（4）上市公司对股东、实际控制人及其关联方提供的担保，必须由股东大会作出决议。股东大会在审议为股东、实际控制人及其关联方提供的担保议案时，该股东或

受该实际控制人支配的股东，不得参与该项表决，该项表决由出席股东大会的其他股东所持表决权的过半数通过。

3、上市公司增发股票:最近3年及最近一期财务报表未被注册会计师出具保留意见、否定意见或无法表示意见的审计报告；被注册会计师出具带强调事项段的无保留意见审计报告的，所涉及的事项对发行人无重大不利影响或者在发行前重大不利影响已经消除。

注意：

1、首发股票：发行人的内部控制由注册会计师出具了无保留结论的内部控制鉴证报告，财务报表由注册会计师出具了无保留意见的审计报告。

2、国有资产的无偿划转：中介机构对被划转企业划转基准日的财务报告出具否定意见、无法表示意见或保留意见的审计报告的，不得实施无偿划转。

第九章合同法（总则）

1、可撤销合同的界定：一方以欺诈、胁迫的手段或者乘人之危，使对方在违背真实意思的情况下订

注意：可撤销的民事行为包括：（1）重大误解；（2）显失公平。

2、上市公司对外担保的最新规定：股东大会

应由股东大会审批的对外担保，必须经董事会审议通过后，方可提交股东大会审批。须经股东大会审批的对外担保，包括但不限于下列情形：

（1）上市公司及其控股子公司的对外担保总额超过最近一期经审计净资产50％以后提供的任何担保。

（2）为资产负债率超过70％的担保对象提供的担保。

（3）单笔担保额超过最近一期经审计净资产10％的担保。

注意：

1、上市公司在1年内购买、出售重大资产或者担保金额超过公司“资产总额”30％的，应当由股东大会作出决议，并经出席会议的股东所持表决权的2/3以上通过。

2、上市公司对股东、实际控制人及其关联方提供的担保，必须由股东大会作出决议。股东大会在审议为股东、实际控制人及其关联方提供的担保议案时，该股东或受该实际控制人支配的股东，不得参与该项表决，该项表决由出席股东大会的其他股东所持表决权的过半数通过。

3、合并、分立

注意：

1、公