❶ 跪求郭守杰cpa新制度经济法讲义、课件和MP3资料
自己下吧!!!!!09东奥注会·经济法·基础班·郭守杰·mp3课件 更新至:第15章 共59讲
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❷ 2021中级会计《经济法》讲义:股东缴纳出资
【导读】《经济法》是中级会计职称考试科目之一,想要学好此科目我们可以从教材开始进行基础考点复习,为了帮助大家更好的进行基础学习,在这里给大家整理了《经济法》讲义,后面会给大家每天分享,希望帮助大家更好的进行备考复习工作,今天给大家带来的是2021中级会计《经济法》讲义:股东缴纳出资,大家赶紧来学起来吧。
(一)股东以非货币财产出资
1.非货币财产的评估作价
出资人以非货币财产出资,未依法评估作价,公司、其他股东或债权人请求认定出资人未履行出资义务的,人民法院应当委托具有合法资格的评估机构对该财产评估作价。评估确定的价额显著低于公司章程所定价额的,人民法院应当认定出资人未依法全面履行出资义务
2.出资后减值的(★)
出资人以符合法定条件的非货币财产出资后,因市场变化或者其他客观因素导致出资财产贬值,公司、其他股东或者公司债权人请求该出资人承担补足出资责任的,人民法院不予支持。但是,当事人另有约定的除外
3.以存在权利瑕疵的土地使用权出资
出资人以划拨土地使用权出资,或者以设定权利负担的土地使用权出资,公司、其他股东或者公司债权人主张认定出资人未履行出资义务的,人民法院应当责令当事人在指定的合理期限内办理土地变更手续或者解除权利负担;逾期未办理或者未解除的,人民法院应当认定出资人未依法全面履行出资义务
4.以房屋、土地使用权或者需要办理权属登记的知识产权等出资
①已交付但未办变更手续(★)
a.公司、其他股东或者公司债权人主张认定出资人未履行出资义务的,人民法院应当责令当事人在指定的合理期间内办理权属变更手续;
b.前述期间内办理了权属变更手续的,人民法院应当认定其已经履行了出资义务;
c.出资人主张自其实际交付财产给公司使用时享有相应股东权利的,人民法院应予支持
②已办变更手续但未交付
已经办理权属变更手续但未交付给公司使用,公司或其他股东主张其向公司交付,并在实际交付之前不享有相应股东权利的,人民法院应予支持
(二)以货币财产出资
1.股东以货币出资的,应当将货币出资足额存入为设立有限责任公司而在银行开设的账户。
2.出资人以贪污、受贿、侵占、挪用等违法犯罪所得的货币出资后取得股权的,对违法犯罪行为予以追究、处罚时,应当采取拍卖或者变卖的方式处置其股权。【不直接抽出】
【例题·单选题】李某以违法犯罪所得的20万元出资并取得公司股权。对李某犯罪行为处罚时,就其股权处置的下列表述中,正确的是( )。
A.将李某的出资从公司中抽出,补偿受害人损失
B.将李某的出资从公司中抽出,并将公司注册资本减少20万元
C.采取拍卖或者变卖的方式处置李某的股权
D.将李某的出资从公司中抽出,其他股东对20万元出资承担连带责任
『正确答案』C
『答案解析』本题考核股东缴纳出资。以贪污、受贿、侵占、挪用等违法犯罪所得的货币出资后取得股权的,对违法犯罪行为予以追究、处罚时,应当采取拍卖或者变卖的方式处置其股权。
以上就是2021中级会计《经济法》讲义:股东缴纳出资的全部内容,当然,学习完知识点以后,还是希望大家能多进行相对应的练习,学会举一反三,更多如何备考中级会计师的方法和技巧,后面也会给大家继续分享。
❸ CPA经济法不听课也不买教材,就把轻松过关一的讲义反复看两遍,做做习题,可以吗
看了两遍只是数量的问题,最主要你是你有没有掌握这个知识点。
比如公回司法里面有很多公司的答条件需要去记忆,合同法,证劵法,破产法里面都有很多知识点去记忆,不记忆你怎么答那些案例分析题,回答问题都需要法律条文的论证。
还有一些章节需要你去听课才理解,比如证劵法,破产法,不是你看了讲义就懂了,讲义只是把知识点列出来,知识点之间的联系你肯定不知道。
综述我觉得你还是需要听课,做题。听课一些自己看的懂就不用听。
❹ 跪求2019东奥刘忠会计实务和中华侯永斌经济法基础的视频跟讲义,百度网盘
你需要的资料已经分享到账号为“忆只猫的旅行”的网络网盘,登陆你的网盘,点“分享”查找。收到请采纳。离考试仅剩30天了,坚持就是胜利。预祝顺利通过。
❺ 注会经济法看讲义够吗
注会经济法光看讲义是不够的,还必须看书,最好报个辅导班。
注册会内计容师考试(CPA)简介:
注册会计师考试(也称CPA考试)是根据《中华人民共和国注册会计师法》设立的执业资格考试,是目前取得中国注册会计师执业资格的必备条件,中国注册会计师考试于1991年首次举办。中国注册会计师考试于2006年首次在欧洲地区开设考场。
❻ 求2019东奥刘忠会计实务和中华侯永斌经济法基础的视频跟讲义。他们更完了不
初级实务刘忠基础班全56讲已完结,已分享到你账号为“苏*宸_”的网络网盘,请尽快保存。收到请采纳。
❼ 2014王卫国的经济法讲义
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❽ 求2015年杨军老师的注会经济法讲义和郭守杰老师的经济法音视频讲义
您好,很高兴为您解答:
建议您还是选择正版课件学习,网校的课件是没有办法通过手段共享的。网校的免费视频等都是盗版课件,课件内容不全、陈旧,影响学习效果、浪费学习精力