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经济法·郭守杰基础班·第2章(4)

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经济法·郭守杰基础班·第2章(4)经济法·郭守杰基础班·第2章(4) 第二章 个人独资企业法和合伙企业法律制度 第二节 合伙企业法律制度 (二)特殊的普通合伙企业(2007年判断题、2008年单选题)P58 1、特定债务 (1)对外 一个合伙人或者数个合伙人在执业活动中因故意或者重大过失造成合伙企业债务的,应当承担无限责任或者无限连带责任,其他合伙人以其在合伙企业中的财产份额为限承担责任。 (2)对内 合伙人执业活动中因故意或者重大过失造成的合伙企业债务,以合伙企业财产对外承担责任后,该合伙人应当按照合伙协议的约定对给合伙企业造成的...

经济法·郭守杰基础班·第2章(4)
经济法·郭守杰基础班·第2章(4) 第二章 个人独资企业法和合伙企业法律制度 第二节 合伙企业法律制度 (二)特殊的普通合伙企业(2007年判断题、2008年单选题)P58 1、特定债务 (1)对外 一个合伙人或者数个合伙人在执业活动中因故意或者重大过失造成合伙企业债务的,应当承担无限责任或者无限连带责任,其他合伙人以其在合伙企业中的财产份额为限承担责任。 (2)对内 合伙人执业活动中因故意或者重大过失造成的合伙企业债务,以合伙企业财产对外承担责任后,该合伙人应当按照合伙 协议 离婚协议模板下载合伙人协议 下载渠道分销协议免费下载敬业协议下载授课协议下载 的约定对给合伙企业造成的损失承担赔偿责任。 2、普通债务 合伙人在执业活动中非因故意或者重大过失造成的合伙企业债务以及合伙企业的其他债务,由全体合伙人承担无限连带责任。 a special tool to measure half a point the rotor shaft runout and simultaneous measurement of two coupling flutter testing, it should meet the requirements. Install the coupling housings to ensure embedded rotor coupling within a concave shoulder, and rotor clearance meets the design requirements. 6.4, 6, wearing construction technology of generator rotors demonstration 6.4.6.1 construction preparation and conditions through the stator before loading check and confirm to confirm air tightness test of the stator and stator mechanical, electrical, instrumentation and control and other related work had been completed. Internal cleaning of stator, high power vacuum the surface of the stator. Stator and rotor magnetic Center drainage is complete. In conjunction with the quality, mechanical, electrical and other relevant persons to finally cleaning check the stator, which is clean and free of any debris. Worn rotors check and confirm confirm before loading the rotor air tightness test, electrical test work has been completed. In conjunction with the quality, mechanical, electrical and other relevant persons to finally clean the rotors checked, its interior is clean and free of any debris. By quality, mechanical, electrical and other professionals to conduct an examination of the rotor, confirm the wear condition of the rotor. Special equipment inspection and rotor through the preparation tool before loading inventory, check to confirm that it appears intact, complete tool, tools required for use of wire rope that has a factory certificate and test report; wire rope should select the safety factor ? 6; hoist testing qualified; road have been equipment authorized Visa temporary support ties should be a hardwood. Ends bearing end cover with connection of the stator plate or gourds by exclusive lug on the end face of a temporary low-hanging on the 【例题1】注册会计师甲、乙、丙共同出资设立一个合伙制会计师事务所。甲、乙在某次审计业务中,因出具虚假审计 报告 软件系统测试报告下载sgs报告如何下载关于路面塌陷情况报告535n,sgs报告怎么下载竣工报告下载 造成会计师事务所债务80万元。对该笔债务,甲、乙应承担无限连带责任,丙应以其在会计师事务所中的财产份额为限承担责任。( ) (2007年) 【答案】? 【例题2】注册会计师甲、乙、丙共同出资设立一个特殊的普通合伙制的会计师事务所。甲、乙在某次审计业务中,因故意出具不实审计报告被人民法院判决由会计师事务所赔偿当事人80万元。根据《合伙企业法》的规定,下列有关该赔偿责任承担的表述中,正确的是( )。(2008年) A、甲、乙、丙均承担无限连带责任 B、以该会计师事务所的全部财产为限承担责任 C、甲、乙、丙均以其在会计师事务所中的财产份额为限承担责任 D、甲、乙应当承担无限连带责任,丙以其在会计师事务所中的财产份额为限承担责任 【答案】D (三)有限合伙企业P59 【解释】有限合伙企业由普通合伙人和有限合伙人组成。所有的普通合伙人对合伙企业的所有债务承担无限连带责任,所有的有限合伙人均以其认缴的出资额为限对合伙企业的所有债务只承担有限责任。 1、设立条件(P59) (1)有限合伙企业由2个以上50个以下合伙人设立(普通合伙企业没有上限)。 (2)有限合伙企业至少应当有1个普通合伙人和1个有限合伙人。有限合伙企业仅剩有限合伙人的,应当解散;有限合伙企业仅剩普通合伙人的,应当转为普通合伙企业。(2007年综合题) a special tool to measure half a point the rotor shaft runout and simultaneous measurement of two coupling flutter testing, it should meet the requirements. Install the coupling housings to ensure embedded rotor coupling within a concave shoulder, and rotor clearance meets the design requirements. 6.4, 6, wearing construction technology of generator rotors demonstration 6.4.6.1 construction preparation and conditions through the stator before loading check and confirm to confirm air tightness test of the stator and stator mechanical, electrical, instrumentation and control and other related work had been completed. Internal cleaning of stator, high power vacuum the surface of the stator. Stator and rotor magnetic Center drainage is complete. In conjunction with the quality, mechanical, electrical and other relevant persons to finally cleaning check the stator, which is clean and free of any debris. Worn rotors check and confirm confirm before loading the rotor air tightness test, electrical test work has been completed. In conjunction with the quality, mechanical, electrical and other relevant persons to finally clean the rotors checked, its interior is clean and free of any debris. By quality, mechanical, electrical and other professionals to conduct an examination of the rotor, confirm the wear condition of the rotor. Special equipment inspection and rotor through the preparation tool before loading inventory, check to confirm that it appears intact, complete tool, tools required for use of wire rope that has a factory certificate and test report; wire rope should select the safety factor ? 6; hoist testing qualified; road have been equipment authorized Visa temporary support ties should be a hardwood. Ends bearing end cover with connection of the stator plate or gourds by exclusive lug on the end face of a temporary low-hanging on the (3)国有独资公司、国有企业、上市公司以及公益性的事业单位、社会团体不得成为普通合伙人,可以成为有限合伙人。 (4)有限合伙企业名称中应当标明“有限合伙”字样。 (5)有限合伙人不得以劳务出资。 2、事务执行(P61) (1)有限合伙企业由“普通合伙人”执行合伙事务,“有限合伙人”不执行合伙事务,不得对外代表有限合伙企业。 (2)有限合伙人的下列行为,不视为执行合伙事务: ?参与决定普通合伙人入伙、退伙; ?对企业的经营管理提出建议; ?参与选择承办有限合伙企业审计业务的会计师事务所; ?获取经审计的有限合伙企业财务会计报告; ?对涉及自身利益的情况,查阅有限合伙企业财务会计账簿等财务资料; ?在有限合伙企业中的利益受到侵害时,向有责任的合伙人主张权利或者提起诉讼; ?执行事务合伙人怠于行使权利时,督促其行使权利或者为了本企业的利益以自己的名义提起诉讼; ?依法为本企业提供担保。 a special tool to measure half a point the rotor shaft runout and simultaneous measurement of two coupling flutter testing, it should meet the requirements. Install the coupling housings to ensure embedded rotor coupling within a concave shoulder, and rotor clearance meets the design requirements. 6.4, 6, wearing construction technology of generator rotors demonstration 6.4.6.1 construction preparation and conditions through the stator before loading check and confirm to confirm air tightness test of the stator and stator mechanical, electrical, instrumentation and control and other related work had been completed. Internal cleaning of stator, high power vacuum the surface of the stator. Stator and rotor magnetic Center drainage is complete. In conjunction with the quality, mechanical, electrical and other relevant persons to finally cleaning check the stator, which is clean and free of any debris. Worn rotors check and confirm confirm before loading the rotor air tightness test, electrical test work has been completed. In conjunction with the quality, mechanical, electrical and other relevant persons to finally clean the rotors checked, its interior is clean and free of any debris. By quality, mechanical, electrical and other professionals to conduct an examination of the rotor, confirm the wear condition of the rotor. Special equipment inspection and rotor through the preparation tool before loading inventory, check to confirm that it appears intact, complete tool, tools required for use of wire rope that has a factory certificate and test report; wire rope should select the safety factor ? 6; hoist testing qualified; road have been equipment authorized Visa temporary support ties should be a hardwood. Ends bearing end cover with connection of the stator plate or gourds by exclusive lug on the end face of a temporary low-hanging on the 【例题】李某为一个有限合伙企业中的有限合伙人。根据《合伙企业法》的规定,李某的下列行为中,不符合法律规定的是( )。 A、对企业的经营管理提出建议 B、对外代表有限合伙企业 C、参与决定普通合伙人入伙 D、依法为本企业提供担保 【答案】B 【解析】(1)选项ACD:不视为执行合伙企业事务;(2)选项B:有限合伙人不执行合伙事务,不得对外代表有限合伙企业。 (3)第三人有理由相信有限合伙人为普通合伙人并与其交易的,该有限合伙人对该笔交易承担与普通合伙人同样的责任。有限合伙人未经授权以有限合伙企业名义与他人进行交易,给有限合伙企业或者其他合伙人造成损失的,该有限合伙人应当承担赔偿责任。(P61) 【案例】A、B、C、D出资设立甲有限合伙企业, A、B为普通合伙人,C、D为有限合伙人。C向第三人乙公司明确表示自己是普通合伙人,C代表甲企业与乙公司签订了100万元的买卖 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 。乙公司按照合同约定发货后,甲企业无力支付货款。经人民法院强制执行,甲企业的全部财产只有40万元,对于不足的60万元:(1)A、B应当承担无限连带责任,因为普通合伙人对所有的企业债务均承担无限连带责任;(2)C应当承担无限连带责任,因为第三人有理由相信有限合伙人为普通合伙人并与其交易的,该有限合伙人对该笔交易承担与普通合伙人同样的责任;(3)D只承担有限责任,因为有限合伙人以其认缴的出资额为限对合伙企业的债务承担责任;(4)C对外承担无限连带责任后,应当对给有限合伙企业或者其他合伙人造成的损失承担赔偿责任。根据规定,有限合伙人未经授权以有限合伙企业名义与他人进行交易,给有限合伙企业或者其他合伙人造成损失的,该有限合伙人应当承担赔偿责任。 【例题】甲、乙、丙、丁4人组成一个运输有限合伙企业,合伙协议规定甲、乙为普通合伙人,丙、丁为有限合伙人。某日,丁为合伙企业运送石材,路遇法院拍卖房屋,丁想替a special tool to measure half a point the rotor shaft runout and simultaneous measurement of two coupling flutter testing, it should meet the requirements. Install the coupling housings to ensure embedded rotor coupling within a concave shoulder, and rotor clearance meets the design requirements. 6.4, 6, wearing construction technology of generator rotors demonstration 6.4.6.1 construction preparation and conditions through the stator before loading check and confirm to confirm air tightness test of the stator and stator mechanical, electrical, instrumentation and control and other related work had been completed. Internal cleaning of stator, high power vacuum the surface of the stator. Stator and rotor magnetic Center drainage is complete. In conjunction with the quality, mechanical, electrical and other relevant persons to finally cleaning check the stator, which is clean and free of any debris. Worn rotors check and confirm confirm before loading the rotor air tightness test, electrical test work has been completed. In conjunction with the quality, mechanical, electrical and other relevant persons to finally clean the rotors checked, its interior is clean and free of any debris. By quality, mechanical, electrical and other professionals to conduct an examination of the rotor, confirm the wear condition of the rotor. Special equipment inspection and rotor through the preparation tool before loading inventory, check to confirm that it appears intact, complete tool, tools required for use of wire rope that has a factory certificate and test report; wire rope should select the safety factor ? 6; hoist testing qualified; road have been equipment authorized Visa temporary support ties should be a hardwood. Ends bearing end cover with connection of the stator plate or gourds by exclusive lug on the end face of a temporary low-hanging on the 合伙企业竞买该房,于是以合伙企业的名义将石材质押给徐某,借得20万元,竞买了房子。根据《合伙企业法》的规定,徐某的债权若得不到实现,下列表述中,正确的是( )。 A、应当要求丁承担清偿责任 B、应当要求甲、乙、丙、丁承担连带清偿责任 C、应当要求甲、乙承担连带清偿责任 D、应当要求甲、乙、丁承担连带清偿责任 【答案】D 【解析】(1)甲、乙为普通合伙人,应当对合伙企业的所有债务承担无限连带责任;(2)第三人有理由相信有限合伙人(丁)为普通合伙人并与其交易的,该有限合伙人对该笔交易承担与普通合伙人同样的责任。 3、利润分配(P61) 有限合伙企业不得将全部利润分配给部分合伙人,但是,合伙协议另有约定的除外。 【解释】(1)有限合伙企业的合伙协议“可以”约定在有限合伙企业成立后的一定期限内将全部利润只分配给部分合伙人;(2)普通合伙企业的合伙协议“绝对不能”约定将全部利润分配给部分合伙人。 4、交易(P61) (1)有限合伙人可以同本有限合伙企业进行交易,但是,合伙协议另有约定的除外。 a special tool to measure half a point the rotor shaft runout and simultaneous measurement of two coupling flutter testing, it should meet the requirements. Install the coupling housings to ensure embedded rotor coupling within a concave shoulder, and rotor clearance meets the design requirements. 6.4, 6, wearing construction technology of generator rotors demonstration 6.4.6.1 construction preparation and conditions through the stator before loading check and confirm to confirm air tightness test of the stator and stator mechanical, electrical, instrumentation and control and other related work had been completed. Internal cleaning of stator, high power vacuum the surface of the stator. Stator and rotor magnetic Center drainage is complete. In conjunction with the quality, mechanical, electrical and other relevant persons to finally cleaning check the stator, which is clean and free of any debris. Worn rotors check and confirm confirm before loading the rotor air tightness test, electrical test work has been completed. In conjunction with the quality, mechanical, electrical and other relevant persons to finally clean the rotors checked, its interior is clean and free of any debris. By quality, mechanical, electrical and other professionals to conduct an examination of the rotor, confirm the wear condition of the rotor. Special equipment inspection and rotor through the preparation tool before loading inventory, check to confirm that it appears intact, complete tool, tools required for use of wire rope that has a factory certificate and test report; wire rope should select the safety factor ? 6; hoist testing qualified; road have been equipment authorized Visa temporary support ties should be a hardwood. Ends bearing end cover with connection of the stator plate or gourds by exclusive lug on the end face of a temporary low-hanging on the (2)除合伙协议另有约定或者经全体合伙人一致同意外,普通合伙人不得同本合伙企业进行交易。 【解释】(1)有限合伙人一般情况下“可以”同本企业进行交易,除非合伙协议事先“明确禁止”;(2)普通合伙人一般情况下“不能”同本企业进行交易,除非合伙协议事先“明确可以”或者经全体合伙人一致同意。 【相关链接1】未经投资人同意,个人独资企业的受托人不得同本企业订立合同或者进行交易。 【相关链接2】公司的董事、监事和高级管理人员,违反公司 章程 公司章程范本下载项目章程下载公司章程下载公司章程下载公司章程下载 的规定或者未经“股东大会”同意,不得与本公司订立合同或者进行交易。 5、竞争(P61) (1)有限合伙人可以自营或者同他人合作经营与本有限合伙企业相竞争的业务,但是,合伙协议另有约定的除外。 (2)普通合伙人不得自营或者同他人合作经营与本合伙企业相竞争的业务。 【解释】(1)有限合伙人一般情况下“可以”从事同本企业相竞争的业务,除非合伙协议事先“明确禁止”;(2)普通合伙人“绝对不能”从事同本企业相竞争的业务。 【相关链接1】未经投资人同意,个人独资企业的受托人不得从事与本企业相竞争的业务。 【相关链接2】公司的董事、监事和高级管理人员,未经股东大会同意,不得自营或者为他人经营与所任职公司同类的业务。 a special tool to measure half a point the rotor shaft runout and simultaneous measurement of two coupling flutter testing, it should meet the requirements. Install the coupling housings to ensure embedded rotor coupling within a concave shoulder, and rotor clearance meets the design requirements. 6.4, 6, wearing construction technology of generator rotors demonstration 6.4.6.1 construction preparation and conditions through the stator before loading check and confirm to confirm air tightness test of the stator and stator mechanical, electrical, instrumentation and control and other related work had been completed. Internal cleaning of stator, high power vacuum the surface of the stator. Stator and rotor magnetic Center drainage is complete. In conjunction with the quality, mechanical, electrical and other relevant persons to finally cleaning check the stator, which is clean and free of any debris. Worn rotors check and confirm confirm before loading the rotor air tightness test, electrical test work has been completed. In conjunction with the quality, mechanical, electrical and other relevant persons to finally clean the rotors checked, its interior is clean and free of any debris. By quality, mechanical, electrical and other professionals to conduct an examination of the rotor, confirm the wear condition of the rotor. Special equipment inspection and rotor through the preparation tool before loading inventory, check to confirm that it appears intact, complete tool, tools required for use of wire rope that has a factory certificate and test report; wire rope should select the safety factor ? 6; hoist testing qualified; road have been equipment authorized Visa temporary support ties should be a hardwood. Ends bearing end cover with connection of the stator plate or gourds by exclusive lug on the end face of a temporary low-hanging on the 6、出质(2007年综合题)(P62) (1)有限合伙人可以将其在有限合伙企业中的财产份额出质,但是,合伙协议另有约定的除外。 (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;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。 【解释】(1)有限合伙人一般情况下“可以”出质,除非合伙协议事先“明确禁止”;(2)普通合伙人的出质则必须经过其他合伙人一致同意。 7、对外转让(P62) (1)有限合伙人可以按照合伙协议的约定向合伙人以外的人转让其在有限合伙企业中的财产份额,但应当提前30日“通知”(而非经同意)其他合伙人。 (2)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。 a special tool to measure half a point the rotor shaft runout and simultaneous measurement of two coupling flutter testing, it should meet the requirements. Install the coupling housings to ensure embedded rotor coupling within a concave shoulder, and rotor clearance meets the design requirements. 6.4, 6, wearing construction technology of generator rotors demonstration 6.4.6.1 construction preparation and conditions through the stator before loading check and confirm to confirm air tightness test of the stator and stator mechanical, electrical, instrumentation and control and other related work had been completed. Internal cleaning of stator, high power vacuum the surface of the stator. Stator and rotor magnetic Center drainage is complete. In conjunction with the quality, mechanical, electrical and other relevant persons to finally cleaning check the stator, which is clean and free of any debris. Worn rotors check and confirm confirm before loading the rotor air tightness test, electrical test work has been completed. In conjunction with the quality, mechanical, electrical and other relevant persons to finally clean the rotors checked, its interior is clean and free of any debris. By quality, mechanical, electrical and other professionals to conduct an examination of the rotor, confirm the wear condition of the rotor. Special equipment inspection and rotor through the preparation tool before loading inventory, check to confirm that it appears intact, complete tool, tools required for use of wire rope that has a factory certificate and test report; wire rope should select the safety factor ? 6; hoist testing qualified; road have been equipment authorized Visa temporary support ties should be a hardwood. Ends bearing end cover with connection of the stator plate or gourds by exclusive lug on the end face of a temporary low-hanging on the 8、个人的债务清偿(P62) 有限合伙人的自有财产不足清偿其与合伙企业无关的债务的,该合伙人可以以其从有限合伙企业中分取的收益用于清偿;债权人也可以依法请求人民法院强制执行该合伙人在有限合伙企业中的财产份额用于清偿。 【相关链接】普通合伙人的自有财产不足清偿其与合伙企业无关的债务的,该合伙人可以以其从合伙企业中分取的收益用于清偿;债权人也可以依法请求人民法院强制执行该合伙人在合伙企业中的财产份额用于清偿。 9、入伙(P62) (1)新入伙的有限合伙人对入伙前有限合伙企业的债务,以其“认缴的出资额”(而非实缴)为限承担责任。(2008年单选题) (2)新入伙的“普通合伙人”对入伙前合伙企业的债务承担无限连带责任。 【例题】某有限合伙企业在经营期间吸收甲为有限合伙人。关于甲入伙前有限合伙企业的债务,下列表述中,符合《合伙企业法》规定的是( )。(2008年) a special tool to measure half a point the rotor shaft runout and simultaneous measurement of two coupling flutter testing, it should meet the requirements. Install the coupling housings to ensure embedded rotor coupling within a concave shoulder, and rotor clearance meets the design requirements. 6.4, 6, wearing construction technology of generator rotors demonstration 6.4.6.1 construction preparation and conditions through the stator before loading check and confirm to confirm air tightness test of the stator and stator mechanical, electrical, instrumentation and control and other related work had been completed. Internal cleaning of stator, high power vacuum the surface of the stator. Stator and rotor magnetic Center drainage is complete. In conjunction with the quality, mechanical, electrical and other relevant persons to finally cleaning check the stator, which is clean and free of any debris. Worn rotors check and confirm confirm before loading the rotor air tightness test, electrical test work has been completed. In conjunction with the quality, mechanical, electrical and other relevant persons to finally clean the rotors checked, its interior is clean and free of any debris. By quality, mechanical, electrical and other professionals to conduct an examination of the rotor, confirm the wear condition of the rotor. Special equipment inspection and rotor through the preparation tool before loading inventory, check to confirm that it appears intact, complete tool, tools required for use of wire rope that has a factory certificate and test report; wire rope should select the safety factor ? 6; hoist testing qualified; road have been equipment authorized Visa temporary support ties should be a hardwood. Ends bearing end cover with connection of the stator plate or gourds by exclusive lug on the end face of a temporary low-hanging on the A、甲不承担责任 B、甲承担无限连带责任 C、甲以其认缴的出资额为限承担责任 D、甲以其实缴的出资额为限承担责任 【答案】C 10、退伙(2007年综合题)(P62-P63) 1)有限合伙人退伙后,对基于其退伙前的原因发生的有限合伙企业债务,以其退伙( 时从有限合伙企业中取回的财产承担责任。 (2)“普通退伙人”对基于其退伙前的原因发生的合伙企业债务,承担无限连带责任。 【例题】根据《合伙企业法》的规定,在有限合伙企业中,当有限合伙企业的财产不足以清偿其债务时,下列人员中,应对有限合伙企业的债务承担无限连带责任的有( )。 A、有限合伙企业债务发生后新入伙的有限合伙人 B、有限合伙企业债务发生后退伙的有限合伙人 C、有限合伙企业债务发生后新入伙的普通合伙人 D、不参加执行有限合伙企业事务的普通合伙人 【答案】CD 【解析】(1)选项A:新入伙的有限合伙人对入伙前有限合伙企业的债务,以其认缴的出资额为限承担责任,不承担无限连带责任;(2)选项B:有限合伙人退伙后,对基于其退伙前的原因发生的有限合伙企业债务,以其退伙时从有限合伙企业中取回的财产承担责任,不承担无限连带责任;(3)选项C:新入伙的普通合伙人对入伙前合伙企业的债务承担无限连带责任;(4)选项D:有限合伙企业的普通合伙人,不论是否执行企业事务,均对企业债务承担无限连带责任。 11、合伙人的性质转变(2008年判断题)(P63) (1)有限合伙人转变为普通合伙人的,对其作为有限合伙人期间有限合伙企业发生的债务承担无限连带责任。 【解释】如果有限合伙人胆敢“弃明投暗”,不顾一切地往火坑里跳,就应当对身份转a special tool to measure half a point the rotor shaft runout and simultaneous measurement of two coupling flutter testing, it should meet the requirements. Install the coupling housings to ensure embedded rotor coupling within a concave shoulder, and rotor clearance meets the design requirements. 6.4, 6, wearing construction technology of generator rotors demonstration 6.4.6.1 construction preparation and conditions through the stator before loading check and confirm to confirm air tightness test of the stator and stator mechanical, electrical, instrumentation and control and other related work had been completed. Internal cleaning of stator, high power vacuum the surface of the stator. Stator and rotor magnetic Center drainage is complete. In conjunction with the quality, mechanical, electrical and other relevant persons to finally cleaning check the stator, which is clean and free of any debris. Worn rotors check and confirm confirm before loading the rotor air tightness test, electrical test work has been completed. In conjunction with the quality, mechanical, electrical and other relevant persons to finally clean the rotors checked, its interior is clean and free of any debris. By quality, mechanical, electrical and other professionals to conduct an examination of the rotor, confirm the wear condition of the rotor. Special equipment inspection and rotor through the preparation tool before loading inventory, check to confirm that it appears intact, complete tool, tools required for use of wire rope that has a factory certificate and test report; wire rope should select the safety factor ? 6; hoist testing qualified; road have been equipment authorized Visa temporary support ties should be a hardwood. Ends bearing end cover with connection of the stator plate or gourds by exclusive lug on the end face of a temporary low-hanging on the 变之前、转变之后的合伙企业债务均承担无限连带责任。 (2)普通合伙人转变为有限合伙人的,对其作为普通合伙人期间合伙企业发生的债务承担无限连带责任。 【解释】如果普通合伙人“弃暗投明”,需要把“旧账”处理完了再重新做人,仍须对身份转变之前的合伙企业债务承担无限连带责任。 【例题1】有限合伙企业的有限合伙人转变为普通合伙人的,对其作为有限合伙人期间有限合伙企业发生的债务承担无限连带责任。( )(2008年) 【答案】? 【例题2】有限合伙企业的普通合伙人转变为有限合伙人的,对其作为普通合伙人期间合伙企业发生的债务承担无限连带责任。( ) 【答案】? 【例题3】甲、乙、丙、丁拟共同投资设立一个有限合伙企业,甲、乙为普通合伙人,丙、丁为有限合伙人。各合伙人经协商后草拟了一份合伙协议。该合伙协议的下列约定中,符合《合伙企业法》规定的是( )。(2008年) A、甲以房屋作价15万元出资,乙以专利技术作价12万元出资,丙以劳务作价10万元出资,丁以现金20万元出资 B、经3个以上合伙人同意,甲、乙可以向合伙人以外的第三人转让其在合伙企业中的a special tool to measure half a point the rotor shaft runout and simultaneous measurement of two coupling flutter testing, it should meet the requirements. Install the coupling housings to ensure embedded rotor coupling within a concave shoulder, and rotor clearance meets the design requirements. 6.4, 6, wearing construction technology of generator rotors demonstration 6.4.6.1 construction preparation and conditions through the stator before loading check and confirm to confirm air tightness test of the stator and stator mechanical, electrical, instrumentation and control and other related work had been completed. Internal cleaning of stator, high power vacuum the surface of the stator. Stator and rotor magnetic Center drainage is complete. In conjunction with the quality, mechanical, electrical and other relevant persons to finally cleaning check the stator, which is clean and free of any debris. Worn rotors check and confirm confirm before loading the rotor air tightness test, electrical test work has been completed. In conjunction with the quality, mechanical, electrical and other relevant persons to finally clean the rotors checked, its interior is clean and free of any debris. By quality, mechanical, electrical and other professionals to conduct an examination of the rotor, confirm the wear condition of the rotor. Special equipment inspection and rotor through the preparation tool before loading inventory, check to confirm that it appears intact, complete tool, tools required for use of wire rope that has a factory certificate and test report; wire rope should select the safety factor ? 6; hoist testing qualified; road have been equipment authorized Visa temporary support ties should be a hardwood. Ends bearing end cover with connection of the stator plate or gourds by exclusive lug on the end face of a temporary low-hanging on the 全部或者部分财产份额 C、合伙事务由甲、丁共同执行,乙、丙不参与合伙事务的执行 D、合伙企业存续期间,合伙企业的全部亏损由甲、乙按照出资比例分担 【答案】B 【解析】(1)选项A:有限合伙人丙不得以劳务出资;(2)选项B: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;(3)选项C:有限合伙人丁不得执行合伙企业事务;(4)选项D:合伙协议不得约定将全部利润分配给部分合伙人或者由部分合伙人承担全部亏损。 【例题4】甲、乙、丙、丁拟设立一个普通合伙企业,四人签订的合伙协议的下列条款中,不符合合伙企业法律制度规定的是( )。 A、甲、乙、丙、丁的出资比例为4:3:2:1 B、合伙企业事务委托甲、乙两人执行 C、乙、丙只以其各自的出资额为限对企业债务承担责任 D、对合伙企业事项作出决议实行全体合伙人一致通过的表决办法 【答案】C 【解析】(1)选项A:普通合伙企业合伙人的出资比例由合伙协议自由约定;(2)选项B:普通合伙企业的合伙协议可以约定委托一个或者数个合伙人执行企业事务,但有限合伙企业只能由普通合伙人执行企业事务,有限合伙人不得执行企业事务;(3)选项C:普通合伙企业由所有的合伙人对所有的合伙企业债务承担无限连带责任,合伙协议不得约定将全 部利润分配给部分合伙人或者由部分合伙人承担全部亏损;(4)选项D:合伙人对合伙企业有关事项作出决议,按照合伙协议约定的表决办法办理。合伙协议未约定或者约定不明确的,实行合伙人一人一票并经全体合伙人过半数通过的表决办法。《合伙企业法》对合伙企业的表决办法另有规定的,从其规定。 【例题5】甲、乙、丙、丁欲设立一个有限合伙企业,合伙协议中约定了如下内容,其中符合合伙企业法律制度规定的有( )。 A、甲仅以出资额为限对企业债务承担责任,同时被推举为合伙事务执行人 B、丙以其劳务出资,为普通合伙人,其出资份额经各合伙人商定为5万元 C、合伙企业的利润由甲、乙、丁三人分配,丙仅按营业额提取一定比例的劳务报酬 D、经全体合伙人同意,有限合伙人可以全部转为普通合伙人,普通合伙人也可以全部转为有限合伙人 【答案】BC 【解析】(1)选项A:甲仅以出资额为限对企业债务承担责任, 说明 关于失联党员情况说明岗位说明总经理岗位说明书会计岗位说明书行政主管岗位说明书 其为有限合伙人,就不能再执行合伙事务;(2)选项B:普通合伙人可以劳务出资,合伙人以劳务出资的,其评估办法由全体合伙人协商确定,并在合伙协议中载明;(3)选项C:有限合伙企业不得 )选项D:有限合伙企将全部利润分配给部分合伙人,但是,合伙协议另有约定的除外;(4 业至少应当有1个普通合伙人和1个有限合伙人。 【例题6】国有企业甲、上市公司乙、自然人丙协商,拟共同投资设立一合伙企业从事贸易业务。根据《合伙企业法》的规定,下列选项中,错误的是( )。 A、拟设立的合伙企业可以是普通合伙企业,亦可以是有限合伙企业 B、丙不能以劳务作为出资方式 C、国有企业甲有权参与选择承办有限合伙企业审计业务的会计师事务所 D、三方可以约定不经全体合伙人一致同意而吸收新的合伙人 【答案】AB 【解析】(1)选项A:国有企业甲、上市公司乙不能成为普通合伙人,因此只能设立有a special tool to measure half a point the rotor shaft runout and simultaneous measurement of two coupling flutter testing, it should meet the requirements. Install the coupling housings to ensure embedded rotor coupling within a concave shoulder, and rotor clearance meets the design requirements. 6.4, 6, wearing construction technology of generator rotors demonstration 6.4.6.1 construction preparation and conditions through the stator before loading check and confirm to confirm air tightness test of the stator and stator mechanical, electrical, instrumentation and control and other related work had been completed. Internal cleaning of stator, high power vacuum the surface of the stator. Stator and rotor magnetic Center drainage is complete. In conjunction with the quality, mechanical, electrical and other relevant persons to finally cleaning check the stator, which is clean and free of any debris. Worn rotors check and confirm confirm before loading the rotor air tightness test, electrical test work has been completed. In conjunction with the quality, mechanical, electrical and other relevant persons to finally clean the rotors checked, its interior is clean and free of any debris. By quality, mechanical, electrical and other professionals to conduct an examination of the rotor, confirm the wear condition of the rotor. Special equipment inspection and rotor through the preparation tool before loading inventory, check to confirm that it appears intact, complete tool, tools required for use of wire rope that has a factory certificate and test report; wire rope should select the safety factor ? 6; hoist testing qualified; road have been equipment authorized Visa temporary support ties should be a hardwood. Ends bearing end cover with connection of the stator plate or gourds by exclusive lug on the end face of a temporary low-hanging on the 限合伙企业,国有企业甲、上市公司乙只能作为有限合伙人,自然人丙必须是普通合伙人;(2)选项B:普通合伙人可以劳务出资;(3)选项C:有限合伙人参与选择承办有限合伙企业审计业务的会计师事务所,不视为执行企业事务。 【例题7】贾某是一有限合伙企业的有限合伙人。根据《合伙企业法》的规定,下列选项中,正确的有( )。 A、若贾某被法院判决认定为无民事行为能力人,其他合伙人可以因此要求其退伙 B、若贾某死亡,其继承人可以取得贾某在有限合伙企业中的资格 C、若贾某转为普通合伙人,其必须对其作为有限合伙人期间企业发生的债务承担无限连带责任 D、如果合伙协议没有限制,贾某可以不经过其他合伙人同意而将其在合伙企业中的财产份额出质 【答案】BCD 【解析】(1)选项A:有限合伙人被认定为无民事行为能力人,无须退伙;(2)选项B:作为有限合伙人的自然人死亡、被依法宣告死亡或者作为有限合伙人的法人终止时,其继承人或者权利承受人可以依法取得该有限合伙人在有限合伙企业中的资格;(3)选项C:有限合伙人转变为普通合伙人的,对其作为有限合伙人期间有限合伙企业发生的债务承担无限连带责任;(4)选项D:有限合伙人可以将其在有限合伙企业中的财产份额出质;但是,a special tool to measure half a point the rotor shaft runout and simultaneous measurement of two coupling flutter testing, it should meet the requirements. Install the coupling housings to ensure embedded rotor coupling within a concave shoulder, and rotor clearance meets the design requirements. 6.4, 6, wearing construction technology of generator rotors demonstration 6.4.6.1 construction preparation and conditions through the stator before loading check and confirm to confirm air tightness test of the stator and stator mechanical, electrical, instrumentation and control and other related work had been completed. Internal cleaning of stator, high power vacuum the surface of the stator. Stator and rotor magnetic Center drainage is complete. In conjunction with the quality, mechanical, electrical and other relevant persons to finally cleaning check the stator, which is clean and free of any debris. Worn rotors check and confirm confirm before loading the rotor air tightness test, electrical test work has been completed. In conjunction with the quality, mechanical, electrical and other relevant persons to finally clean the rotors checked, its interior is clean and free of any debris. By quality, mechanical, electrical and other professionals to conduct an examination of the rotor, confirm the wear condition of the rotor. Special equipment inspection and rotor through the preparation tool before loading inventory, check to confirm that it appears intact, complete tool, tools required for use of wire rope that has a factory certificate and test report; wire rope should select the safety factor ? 6; hoist testing qualified; road have been equipment authorized Visa temporary support ties should be a hardwood. Ends bearing end cover with connection of the stator plate or gourds by exclusive lug on the end face of a temporary low-hanging on the 合伙协议另有约定的除外。 (四)合伙企业的解散和清算(P63) 1、解散事由(P63) (1)合伙期限届满,合伙人决定不再经营; (2)合伙协议约定的解散事由出现; (3)全体合伙人决定解散; 4)合伙人已不具备法定人数满30天; ( (5)合伙协议约定的合伙目的已经实现或者无法实现; (6)依法被吊销营业执照、责令关闭或者被撤销; (7)法律、行政法规规定的其他原因。 【相关链接】有限合伙企业仅剩有限合伙人的,应当解散。 【例题】根据《合伙企业法》的规定,下列各项中,属于合伙企业应当解散的情形有( )。 A、合伙人因决策失误给合伙企业造成重大损失 B、合伙企业被依法吊销营业执照 C、合伙企业的合伙人已有2个月低于法定人数 D、合伙协议约定的合伙目的无法实现 【答案】BCD 【解析】(1)选项A:合伙人因决策失误给合伙企业造成重大损失,可以对该合伙人进行除名,与合伙企业解散没有必然的联系;(2)选项C:合伙人已不具备法定人数已经 满30天(?30天)就应当解散,该合伙企业已有2个月,肯定应当解散(如果选项C改为已有20天低于法定人数,则不能选)。 2、清算人(P63) (1)清算人由全体合伙人担任。 (2)经全体合伙人过半数同意,可以自合伙企业解散事由出现后15日内指定一个或者数个合伙人,或者委托第三人担任清算人。 (3)自合伙企业解散事由出现之日起15日内未确定清算人的,“合伙人或者其他利害关系人”可以申请人民法院指定清算人。 3、债权申报期限(P64) (1)清算人自被确定之日起10日内将合伙企业解散事项通知债权人,并于60日内在a special tool to measure half a point the rotor shaft runout and simultaneous measurement of two coupling flutter testing, it should meet the requirements. Install the coupling housings to ensure embedded rotor coupling within a concave shoulder, and rotor clearance meets the design requirements. 6.4, 6, wearing construction technology of generator rotors demonstration 6.4.6.1 construction preparation and conditions through the stator before loading check and confirm to confirm air tightness test of the stator and stator mechanical, electrical, instrumentation and control and other related work had been completed. Internal cleaning of stator, high power vacuum the surface of the stator. Stator and rotor magnetic Center drainage is complete. In conjunction with the quality, mechanical, electrical and other relevant persons to finally cleaning check the stator, which is clean and free of any debris. Worn rotors check and confirm confirm before loading the rotor air tightness test, electrical test work has been completed. In conjunction with the quality, mechanical, electrical and other relevant persons to finally clean the rotors checked, its interior is clean and free of any debris. By quality, mechanical, electrical and other professionals to conduct an examination of the rotor, confirm the wear condition of the rotor. Special equipment inspection and rotor through the preparation tool before loading inventory, check to confirm that it appears intact, complete tool, tools required for use of wire rope that has a factory certificate and test report; wire rope should select the safety factor ? 6; hoist testing qualified; road have been equipment authorized Visa temporary support ties should be a hardwood. Ends bearing end cover with connection of the stator plate or gourds by exclusive lug on the end face of a temporary low-hanging on the 报纸上公告。 (2)债权人应当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,向清算人申报债权。 4、财产清偿顺序(P64) 合伙企业的财产支付合伙企业的清算费用后的清偿顺序:合伙企业职工工资、社会保险费用和法定补偿金;缴纳所欠税款;清偿债务。 【例题】某普通合伙企业决定解散,经清算人确认:企业欠职工工资和社会保险费用10000元,欠国家税款8000元,另外发生清算费用3000元。下列几种清偿顺序中,符合合伙企业法律制度规定的是( )。 A、先支付职工工资和社会保险费用,再缴纳税款,然后支付清算费用 B、先缴纳税款,再支付职工工资和社会保险费用,然后支付清算费用 C、先支付清算费用,再缴纳税款,然后支付职工工资和社会保险费用 D、先支付清算费用,再支付职工工资和社会保险费用,然后缴纳税款 【答案】D 5、合伙企业注销后,原“普通合伙人”对合伙企业存续期间的债务仍应承担无限连带责任。(P64) 6、合伙企业不能清偿到期债务的,债权人可以依法向人民法院提出破产清算申请,也可以要求“普通合伙人”清偿。合伙企业依法被宣告破产的,“普通合伙人”对合伙企业债务仍应承担无限连带责任。(P64) 【解释】第5、6条的规定与有限合伙人无关。 【例题1】汪、钱、潘、刘共同投资设立了一个有限合伙企业,其中汪、钱为普通合伙人,潘、刘为有限合伙人。后因该合伙企业长期拖欠供货商货款,企业资产不足以清偿到期债务。根据《合伙企业法》的规定,下列选项中,正确的是( )。 A、债权人可以根据《企业破产法》申请该合伙企业破产 B、债权人可以要求任何一个合伙人清偿全部债务 C、债权人可以要求汪、钱清偿全部债务,但不能要求潘、刘清偿全部债务 D、如果该合伙企业被宣告破产,则汪、钱仍需承担无限连带责任 【答案】ACD a special tool to measure half a point the rotor shaft runout and simultaneous measurement of two coupling flutter testing, it should meet the requirements. Install the coupling housings to ensure embedded rotor coupling within a concave shoulder, and rotor clearance meets the design requirements. 6.4, 6, wearing construction technology of generator rotors demonstration 6.4.6.1 construction preparation and conditions through the stator before loading check and confirm to confirm air tightness test of the stator and stator mechanical, electrical, instrumentation and control and other related work had been completed. Internal cleaning of stator, high power vacuum the surface of the stator. Stator and rotor magnetic Center drainage is complete. In conjunction with the quality, mechanical, electrical and other relevant persons to finally cleaning check the stator, which is clean and free of any debris. Worn rotors check and confirm confirm before loading the rotor air tightness test, electrical test work has been completed. In conjunction with the quality, mechanical, electrical and other relevant persons to finally clean the rotors checked, its interior is clean and free of any debris. By quality, mechanical, electrical and other professionals to conduct an examination of the rotor, confirm the wear condition of the rotor. Special equipment inspection and rotor through the preparation tool before loading inventory, check to confirm that it appears intact, complete tool, tools required for use of wire rope that has a factory certificate and test report; wire rope should select the safety factor ? 6; hoist testing qualified; road have been equipment authorized Visa temporary support ties should be a hardwood. Ends bearing end cover with connection of the stator plate or gourds by exclusive lug on the end face of a temporary low-hanging on the 【例题2】甲、乙、丙、丁成立一普通合伙企业,一年后甲转为有限合伙人。此前,合伙企业欠银行债务30万元,该债务直至合伙企业因严重资不抵债被宣告破产仍未偿还。对该30万元银行债务的偿还,根据《合伙企业法》的规定,下列选项中,正确的是( )。 A、乙、丙、丁应按合伙份额对该笔债务承担清偿责任,甲无须承担责任 B、各合伙人均应对该笔债务承担无限连带责任 C、乙、丙、丁应对该笔债务承担无限连带责任,甲无须承担责任 D、合伙企业已宣告破产,债务归于消灭,各合伙人无须偿还该笔债务 【答案】B 【解析】(1)甲:普通合伙人转变为有限合伙人的,对其作为普通合伙人期间合伙企业发生的债务承担无限连带责任;(2)乙、丙、丁:合伙企业依法被宣告破产的,普通合伙人对合伙企业债务仍应承担无限连带责任。 a special tool to measure half a point the rotor shaft runout and simultaneous measurement of two coupling flutter testing, it should meet the requirements. Install the coupling housings to ensure embedded rotor coupling within a concave shoulder, and rotor clearance meets the design requirements. 6.4, 6, wearing construction technology of generator rotors demonstration 6.4.6.1 construction preparation and conditions through the stator before loading check and confirm to confirm air tightness test of the stator and stator mechanical, electrical, instrumentation and control and other related work had been completed. Internal cleaning of stator, high power vacuum the surface of the stator. Stator and rotor magnetic Center drainage is complete. In conjunction with the quality, mechanical, electrical and other relevant persons to finally cleaning check the stator, which is clean and free of any debris. Worn rotors check and confirm confirm before loading the rotor air tightness test, electrical test work has been completed. In conjunction with the quality, mechanical, electrical and other relevant persons to finally clean the rotors checked, its interior is clean and free of any debris. By quality, mechanical, electrical and other professionals to conduct an examination of the rotor, confirm the wear condition of the rotor. Special equipment inspection and rotor through the preparation tool before loading inventory, check to confirm that it appears intact, complete tool, tools required for use of wire rope that has a factory certificate and test report; wire rope should select the safety factor ? 6; hoist testing qualified; road have been equipment authorized Visa temporary support ties should be a hardwood. Ends bearing end cover with connection of the stator plate or gourds by exclusive lug on the end face of a temporary low-hanging on the
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