【复合题】

A公司开出一张收款人为B公司、付款人为C银行的银行承兑汇票。后来,B公司因与D公司发生了货物买卖关系而将该银行承兑汇票背书转让给了D公司,D公司又将其背书转让给了E厂。E厂在票据到期日请求C银行付款时遭拒绝。为此,E厂要求B公司承担票据责任。B公司认为,D公司所供货物有明显的质量瑕疵,故拒绝付款。

问:

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参考答案
参考解析
【复合题】

Passage3

       Questions 11 to 15 are based on the following passage.

       Modern mass-production methods lower the cost of making goods, and thus give us better values.At the same time,American ingenuity(独创性) and science are constantly at work improving the quality of products.(79) In this way, better quality products at good values are continually being brought to the people of all income groups.

       As an example of how this worked, when facial tissues(面巾纸) were first put on the market in 1924, they were made in limited quantities and sold at 65 cents per box of 200.People like these facial tissues immediately and began asking for them when they went into different stores.Because there was such a demand for the product, manufacturers began making tissues in larger and larger quantities.Because the manufacturers were making tissues in greater quantities, their production costs were lowered, so that the price of tissues went down.(80) In the meanwhile,the quality of facial tissues was constantly improving,because more manufacturers went into the business of making tissues,and each manufacturer strove to make his product better than his competitors'.Today, instead of costing 65 cents, a box of 200 tissues costs around one-third of that price, and they are both softer and stronger.

      When people are free to compete--when they are free to make more things and make them better-everyone benefits.


【复合题】

小张要盖房子,但资金不足,便向老刘提出借款。2021年10月6日,双方达成口头协议,老刘借给小张4万元,借款期限为5年,年利率为4%。10月12日,双方签订了书面合同,约定老刘借给小张4万元,借款期限为5年,借款用途为盖房子,但没有约定利息。10月18日,老刘将4万元交给了小张。

请回答下列问题:

【复合题】

Passage2

       Questions 6 to 10 are based on the following passage.

       (77) Heredity(遗传) is not the only thing that influences our color.Where we live and how we live after we are born are important too.For instance, our genes influence how fat or thin we are.But our weight depends mainly upon how much we eat and how much exercise we get.In the same way, our skin color depends to a large extent upon how much sunshine we get.

         When summer arrives and light-colored people go to the beaches, some will tan darkly, some will tan lightly and few will not tan at all.Each one has inherited a different ability to tan, but the differences do not appear until the conditions are right.An outdoor man will soon become pale if he changes to an indoor job, while a desk clerk will take on tan after a short vacation in the sun.

        Sometimes people decide that being tanned is better than being pale.Sometimes they decide the opposite.        

Centuries ago, most of the people in Europe were peasants and they had to work in the fields all day. Noblemen, on the other hand, did not have to work. They stayed indoors and remained pale. You could always tell a nobleman from a peasant because a peasant had a tan. As a result, a skin so pale that the veins (血管) were showed was considered a mark of great beauty.

      During the Industrial Revolution things changed. Farmers left their fields and went to work in factories, mines and mills. Working for long hours in dimly-lit factories and mines made their skins pale. (78) Wealthy people, however, could afford to travel to sunny countries. They had the leisure to lie around on the beaches and get tan. Having a tan became a sign of wealth.

          In Western Europe and North America pale skin is no longer desirable.  Instead of bleaching themselves white with lemon juice, many women spend their time under a sunlamp. The desire for a quick tan has led to the invention of pills and lotions(涂剂)that darken the skin artificially without exposure to sunlight. These pills and lotions can be bought by anyone at any drugstore. A rich man can spend hundreds of dollars on a vacation in the sunny West Indies and get his suntan

there. But his lowest-paid clerk can have what looks like the same tan out of a bottle for a few cents.


【复合题】

2017年1月,甲公司与乙公司签订了一份金额为60万元的购货合同。双方在合同中约定:甲公司于4月1日交货,乙公司于4月10日付款。4月1日,甲公司按合同约定交货,乙公司验收入库。4月10日乙公司因产品销售不畅,资金紧张,没有按合同约定及时支付货款。之后,甲公司多次打电话、发函催要货款未果。9月1日,甲公司派专人及律师顾问到乙公司再次催要货款。为了解决当时的“困境”,乙公司签发了一张金额为60万元的转账支票,记载付款日期为9月11日,没有填写甲公司名称即将该支票交付。甲公司于9月2日将该支票背书转让给丙公司,背书时甲公司在背书人栏签章,并在票据的背面注明,“款项已结清,若此支票无法兑付请找乙公司追索,我公司不承担责任”,但未记载被背书人为丙公司,即将票据交付。9月3日丙公司委托开户银行Q向乙公司开户银行P银行提示付款,P银行以乙公司存款账户余额仅有20万元不足付款为由予以退票。

要求:根据上述资料,不考虑其他因素,分析回答下列小题。

【案例分析题】

2017年11月25日,甲(2003年11月26日出生)在公共汽车上将手伸进丙的衣袋偷东西,丙发现后立即抓住甲的手。甲的同伙乙(2000年12月5日出生)见状拔出甲随身携带的匕首刺向丙胸部。丙情急之下拉过乘客陈某的胳膊挡在自己前面,乙刺中陈某胳膊,致其轻伤,甲、乙趁乱逃离现场。后乙在前往公安机关投案途中,被公安机关抓获。到案后,乙如实说明全部情况。

请根据上述材料,回答下列问题并说明理由:

【复合题】

甲公司为居民企业,主要从事建筑材料生产和销售业务。2022 年有关经营情况如下:

(1) 营业收入 20000 万元。

(2) 发生与生产经营活动有关的业务招待费支出 260 万元。

(3) 发生合理的工资、薪金支出 1000 万元,发生职工福利费支出 180 万元、职工教育经费支 出 100 万元,拨缴工会经费 20 万元。

(4) 7 月购进的一台运输设备已于当月投入使用,该运输设备价值 30 万元,进项税额 3.9 万 元已于当月申报抵扣,该运输设备当年计提折旧 2.5 万元,甲公司选择将该运输设备的价值一 次性计入当期成本费用在计算应纳税所得额时扣除。

(5) 转让一处经营用房产,缴纳增值税 10 万元,城市维护建设税、教育费附加、地方教育附 加 1.2 万元,印花税 0.1 万元,土地增值税 35 万元。

已知:与生产经营活动有关的业务招待费支出,按照发生额的 60% 扣除,但最高不得超过当 年销售 (营业) 收入的 5‰。职工福利费支出、职工教育经费支出、拨缴的工会经费,分别不超过 工资薪金总额 14%、8%、2% 的部分,准予在计算应纳税所得额时扣除。

要求:根据上述资料,不考虑其他因素,分析回答下列小题。

【复合题】

张某起诉后,在接到法院送达的《合议庭组成人员通知书》等诉讼材料时,虽知晓审判员李某为合议庭的组成人员,但并不知其是被告赵某的舅舅,直至开庭当日在法庭上见到李某本人时,方了解相关情况。

问题:

【材料分析题】

做一个君子,是中国古代读书人的终极目标和信仰。“汝为君子儒,无为小人儒。”君子是楷模、典范和高标,而君子文化对于君子的外在和内在都有质的规定。就外在而言,君子的穿着打扮、言谈举止都有标配。“毋侧听,毋噭应,毋淫视,毋怠荒。游毋倨,立毋跛,坐毋箕,寝毋伏。敛发毋髭,冠毋免,劳毋袒,暑毋褰裳。”诸如“趋以《采齐》,行以《肆夏》”,类似于今天要求的“昂首挺胸”“坐有坐相,行有行姿”。君子还应具有英雄气度。春秋时期的士人尚武,大多勇武有力,神采飞扬。田猎、征战,皆雄姿英发,“有力如虎,执辔如组”。当然,对于君子的内在要求更为恢宏、深远。修身养性是低配,齐家治国平天下才是终极目标。欲实现这样的高标,不仅需要“学富五车,才高八斗”,还得富有文人雅趣,懂得享受一维性的人生。当君子内外兼修,自然就剔除了权势阶层的倨傲,增加了温良恭俭让等人文内涵,从而成为一种美好的文化精神流淌在中华大地上。哪里有君子的身影,哪里就播撒了君子文化的种子。

君子文化是中华文化中最具有生命力的一种文化基因。完成了君子人格塑型,才能成为一个真正意义上的具有审美内涵的“人”。做个君子,不但预示了人生的方向,而且确立了最具终极意义的人生价值追求。既是中华文化的普世价值,又是中华文化人格的品牌标识。

君子文化风行于数千年前,其之于当下这个信息化、商品化、全球化的时代是否是一种乌托邦?君子人格是最贴近生命本真的一种极致的生命体验精魂。不管是在日常生活中,还是在职场打拼中,践行君子人格亦是提高生命质量的最佳选择。

荣华富贵终为身外之物,唯有君子文化精神可以渡己渡人,成为一种恒久的传承、皈依。君子文化和君子人格是中国的文化软实力,是中华文化走向世界舞台的经典品牌。“打造人类命运共同体”等理念的提出,事实上就展现了中华君子人格的伟大传统。当下的君子人格具有新的意义,诸如提倡人与人、人与自然、人与社会的和谐。佛系生存不是君子人格;利欲熏心,不择手段,也非君子的锐意进取。

弘扬君子人格的正能量,是传播中华优秀君子文化的必由之路。培养新一代有操守、有担当、有襟怀、有胆识、有雅趣的新君子,培养他们的家国情怀、悲悯情怀、生命意识和人文素养。传承君子文化的优良基因,处理好义与利的关系。同时,应该正视君子文化的瑕疵。君子一度被矮化为“文弱书生”,所谓“百无一用是书生”,显然是对君子的误解。君子不等于文弱,君子文化不等于腐儒文化,不等于失去了血性和勇武。当下,君子文化的式微,源于精致的利己主义和极端的个人主义的大行其道,以及现代性焦虑和人文精神信仰的断裂。事实上,当下是推行君子文化最好的时代,因为大众受教育程度得到了前所未有的普及和提高。

显而易见,君子文化不是乌托邦迷梦,而是一直渗透在我们的日常生活中。比如佩玉,以及梅兰竹菊作为“四君子”,常成为中国文人的珍爱之物。这不仅仅是一种符号化的仪式,也非附庸风雅,而是对“美好之质”的喜好、神往和崇敬。设若一个人对美好高洁的事物无感,又怎能奢求他有一颗高洁的心?也就是说,君子人格和君子风范、君子文化早已流淌在中国人的血脉中。即使是不识字的农夫,也大多明白“君子一言,驷马难追”“君子爱财,取之有道”“君子成人之美”“君子动口不动手”“以小人之心,度君子之腹”等蕴含的为人处世的道理。这些有关君子的箴言,不再曲高和寡,不再高不可攀,而是触手可得,抬眼可见,可以身体力行。便于洞明世事,人情练达。让相遇变成彼此的幸运,让生活在自己身边的人如沐春风。这是一种集体无意识,是文化的血脉之根。

(摘编自张国龙、凌丽君《君子文化与君子人格》,有删改)

问题:

【复合题】

甲、乙订有购买化肥合同,约定由甲向乙提供化肥10.5吨。当乙持提货单到甲处提货时,保管员将10.5吨看成15吨,致使乙拉走化肥15吨。在月底盘库时,甲发现其向乙多发了化肥,遂向乙索要,但乙拒绝返还,认为这是甲自己造成的,其没有责任。于是,甲起诉到人民法院,要求乙返还多收的化肥。

请回答下列问题:

【复合题】

“民间户婚、田土、斗殴相争,一切小事,不许辄便告官,务要经由本管里甲、老人理断。若不经由者,不问虚实,先将告人杖断六十,仍发回里甲、老人理断。”(明)朱元璋:《教民榜文》

根据上述材料,请运用中国法制史的知识,回答以下问题: