题目内容
（请给出正确答案）
A loan agreement is normally prepared by______and reviewed by______.
A．the lending bank's legal counsel…the borrower's attorney
B．the borrower's attorney...the lending bank's legal counsel
C．a third party other than the lending bank and the borrower…the lending bank's legal counsel
D．none of the above
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更多“A loan agreement is normally prepared by______and reviewed by______.A．the lending bank's l”相关的问题
A．to make the loan agreement more standardized
B．to understand the borrower's financial condition more clearly
C．to ensure that the bank retains some element of control over the borrower should the financial condition deteriorate
D．all of the above
A．gap
B．connection
C．bridging
D．linking
A．正确
B．错误
A．the bank can always protect its right regardless of the efficacy of related loan agreements
B．the principal debtor would be liable
C．the creditor may find the contract unenforceable against the primary debtor
D．the efficacy of loan agreement is more important than ever
Several months later, Mr Ma borrowed another RMB 200,000 yuan from Mr Lee and delivered his truck as the pledge to Mr Lee. The two parties then registered the pledge agreement.
Upon the expiration of the loan agreements, Mr Ma was unable to repay the capital and interest. A dispute occurred between Ms Yang and Mr Lee, since they intended to exercise the right of guarantee simultaneously.
Required:
In accordance with the Property Law of China:
(a) Explain whether the mortgage agreement between Mr Ma and Ms Yang came into effect. (2 marks)
(b) Describe when the right of pledge between Mr Ma and Mr Lee was established. (2 marks)
(c) Explain who should be repaid in priority if the truck was auctioned. (2 marks)
Natural people A and B signed a 1 year 10,000,000 yuan loan contract at an annual interest rate of 30%. A and B then signed a property sale and purchase contract, agreeing that: “A sold the property to B, the property payment is to cover A’s loan’s principal and interest. A must make the full payment in 6 installments within one year to buy back the property. If A did not buy back the property then B has the right to obtain the ownership of the property.” B delivers the loan and A issues the receipt for the full payment of the property. A did not buy back the house according to the agreement, nor did A transfer the property to B. The property value increased to 30 million yuan, and A claims to repay the loan principal and interest. Which of the following choices is correct？
A、A、 A and B has a loan contract but not a property sale and purchase contract.
B、B、 Interest of the loan should not exceed 4 times the bank’s loan interest rate in the same time period.
C、C、 B cannot obtain the ownership of the property.
D、D、 If A did not pay back the loan as agreed, A shall bear the liability for breach of contract.
Which of the following accounting treatments would be an example of faithful representation？
A、Charging the rental payments for an item of plant to the statement of profit or loss where the rental agreement meets the criteria for a lease
B、Including a convertible loan note in equity on the basis that the holders are likely to choose the equity option on conversion
C、Treating redeemable preference shares as part of equity in the statement of financial position
D、Derecognising factored trade receivables sold without recourse to the seller
Company A signed a lease agreement with company B in December 2018 to lease a fixed asset for management.Fixed assets reach the expected serviceable condition in the next month. According to the contract, from January 1, 2019, A company shall pay $1,000 at the beginning of each year, with a lease term of 4 years. Because the implicit interest rate of the lease is not easy to be determined, the annual interest rate of the incremental loan of lessee a company is 10%. A Company is expected to consume the future economic benefits of the right-to-use assets averagely during the lease term, so it adopts the straight-line method to depreciate the right to use assets. Required: Please prepare accounting entries for A company for the year ended 31 December 2019 and 2020 .
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