案例分析和问答题优质PPT.ppt

案例分析和问答题优质PPT.ppt

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案例分析案例分析11.AsentoffertoBNovember25,2001,theGermanCompanyAsentanoffertotheHongKongCompanyBasthefollowing:

@#@2000Jettishcolorcopiersand$4,000eachFOB（Hamburg）forpromptshipment,theofferisvaliduntilDecember30.2.ArevoketheoffertoBAreceivedanofferfromacompanyofParistobuythistypeofcopiers,butofferedhigherpricethanCompanyAhadofferedtoCompanyB.SinceBhadnotmadeacommitmenttocompanyAsoffer,CompanyAsentthenoticetorevokethepreviousoffertoCompanyBonDec.15th.ThensignedacontractwiththecompanyinParis.3.BacceptAsofferHowever,onDec.22nd,CompanyAreceivedacommitmentfromCompanyBthatCompanyBagreedtotheconditionsofCompanyAsoffer.Subsequently,CompanyBopenedanirrevocableletterofcredittoCompanyAandrequiresCompanyAtofulfillthecontract.4.BrequirescompensationSinceCompanyAdidnotperformthecontractattheend,CompanyBresortedtotheSwedisharbitraltribunalandrequiredCompanyAscompensationforthelosses.5.AsargumentBut,CompanyAslawyersarguedthatCompanyAhadsentthenoticeofrevocationtotheCompanyBonDec.15th,sotheoffersentonNov.25thhadbeenrevokedandhadlostitseffectiveness.Inthisway,thecommitmentofCompanyBonDec.22ndwasnoteffectiveandthepurchaseandsalecontracthadnotbeenestablished.Questions1.IstherevocationofCompanyAeffective?

@#@2.IstheofferofCompanyAinNov.25thirrevocable?

@#@3.IsthecontractofCompanyAandCompanyBeffective?

@#@1.TherevocationofCompanyAisunreasonable.2.TheofferofCompanyAisirrevocable.3.ThecontractofCompanyAandCompanyBiseffective.AnswersReasons1.TherevocationofCompanyAisineffective.CompanyAthinksthathesendstherevocationtotheCompanyB,sotheofferisrevokedandineffective.HoweverUnderCISG15（P361）Anofferbecomeseffectivewhenitreachestheofferee.Whatsmore,therevocationofanoffershouldhappenbeforeanofferiseffective.2.TheofferofCompanyAisirrevocable.UndertheCISGArticle16,（P361）Anoffercannotberevokedundersuchcondition:

@#@Ifitindicates,whetherbystatingafixedtimeforacceptanceorotherwise,thatitisirrevocable.CompanyAmentionsthevalidtimeisbeforeDec.30andhereceivestheacceptancemadebyCompanyBinvalidtime.Theofferiseffectiveandisirrevocable.3.ThecontractofCompanyAandCompanyBiseffective.InthiscasetheofferofCompanyAindicatestheperiodofvalidityisDec.30in2001.TheacceptanceofCompanyBismadewithintheperiodofvalidity,sothecontractiseffective.ConclusionAnofferiseffectivewhenitreachestheofferee.Anoffercanbewithdrawnbeforetheoffereereceivestheoffer.Anoffercanberevocablebeforetheoffereeacceptstheoffer.Anofferisirrevocablewithinvalidtime.SuggestionWithdrawalandrevocationofanofferisverycomplexandweshouldrefertoCISGarticlestojudgeifandhowanoffercanberevocableorwithdrawal.WeshouldmakeacomprehensivestudyofCISGarticlesandapplytothesituationwhichwemaymeetinthefuture.案例分析2ThreeregisteredaccountantsZhang,WangandLisetupapublicaccountingfirmjointlywiththenameSpecialGeneralPartnership,supplyingtheservicesofauditingandcertificationofregisteredcapital.Duringtheauditingaffairsin2008,therehappenedthefollowingmatters:

@#@1）WhenZhangwasauditingAPublicCompanysaccountingreport,heleftoutpartofthesalesrevenueswithgrossnegligence.ThecourtheldthatthepublicaccountingfirmshouldberesponsibleforthelossofA.ButZhangthoughtthathedidntdothisonpurpose,thusallthepartnersshouldtakejointliabilityfortheloss.2）WhenWangwascertificatingtheregisteredcapitalofBcompany,hemadeamistakewithnegligence,andthusledtosomeeconomiclossesofthecreditorofBcompany.ThecourtheldthatWangsnegligencedidnotbelongtogrossnegligence.questionsAnswerthefollowingquestions:

@#@

（1）WasZhangsallegationright?

@#@Why?

@#@

（2）WhatshouldthepartnersdealwiththelossescausedbyWang?

@#@Pleasepresentyourreasons.Zhangsallegationwasnotright.Accordingtothepartnershiplaw,whenoneormoreofthepartnersactionleadstosomedebtsofthepartnershipdeliberatelyorwithgrossnegligence,theyshouldtakeunlimitedliabilityorunlimitedjointliability,andotherpartnerstakelimitedliabilityinaccordancewiththeirprofitproportioninthepartnership.Inthiscase,Zhangsactionwaswithgrossnegligence,sohewouldtakeunlimitedliability,andotherpartnerstooklimitedliability.

（2）TothelossescausedbyWang,allthepartnersshouldtakeunlimitedjointliabilities.Accordingtothepartnershiplaw,whenoneormoreofthepartnersactionleadstosomedebtsofthepartnershipnotdeliberatelyornotwithgrossnegligence,allthepartnersshouldtakeunlimitedjointliabilities.Inthiscase,Wangsactiondidnotbelongtogrossnegligence,soallthepartnersshouldtakeunlimitedliabilities.1.Inacorporation,whatrightsdoesoneshareholderhave?

@#@（vote,obtainthedivident,transfertheshares,sue,inspecton）2.Whatarethemajordutiesofprincipaltoagent?

@#@（paycommission,reimburseandindemnify,keepaccounds）3.Whatisthemirrorimagerule?

@#@（inmostcountriesisoneoftherequ