信托与租赁复习资料一一，填空题（每空1 分，共 20 分）1.信托是一种以（信任）为基础，以（财产）为中心，以委托为方式的（财产管理制度）. 2.信托关系人通常有委托人，（受托人）， （受益人） . 3.信托财产是信托行为的标的物，也称（财产权）；作为信托财产，必须具有（财产价值），同时又可以转让. 4.个人作为委托人，利用信托方式处理与财产有关的事项，是建立在个人拥有（私有财产）的基础上. 5.个人托最常用的分类形式是（生前信托）和（身后信托） . 6.身后信托的形式主要有个人遗嘱，（信托契约） ， （法院裁定命令） . 7.监护信托分为（未成年监护信托）和（禁治产人信托）两种 . 托业务 . 8.根据抵押方式不同，公司债券可分为（开放型抵押公司债）和（闭锁型抵押公司债）两种. 9.在公司债信托关系中，（债券发行人）是委托人，（信托机构）为受托人， 持有公司债券的债权人为（受益人） . 10.雇员受益信托最早出现于（美国）. 二.单项选择（每题2 分.共 30 分）1.由司法机关确定当事人之间的信托关系而成立的信托是： （B）A.法人信托B.法定信托 C.公益信托D.他益信托2.下列有关信托财产的独立性的说法哪一种是不正确的（D）A.信托财产不属于受托人的破产财产；B.信托财产不属于受托人的遗产；C.信托财产不属于受托人的固有财产；D.受托人可以用其固有财产同信托财产进行交换；3.生前信托与身后信托是按照（D）来划分的 . A.个人的财产B.个人的年龄C.信托契约签订的时间D.信托契约生效的时间4.现代信托的发源地是（A）A.英国 B.美国 C.日本 D.埃及5.个人信托最常用的分类形式是：（A）A.生前信托和身后信托B.任意信托和法定信托C.自益信托和他益信托D.管理信托和处理信托6.身后信托契约是委托人在世时同受托人签订的.（A）A.契约的生效是从委托人去世时开始B.契约的生效是从委托人在世时开始C.与生前信托没有区别D.以上说法均不正确7.监护信托最大的特点是对充当监护人的信托机构来说.（B）A.对物的责任重于对人的责任B.对人的责任重于对物的责任C.对物和对人的责任是一样的D.以上说法均不正确8.在信托中关于请求报酬的权利是针对（B）而言的 . A.委托人 B.受托人 C.受益人 D.管理人9.下面哪一项内容不属于雇员受益信托（A）. A.表决权信托B.养老金信托B.职工持股信托D.财产积累信托10.商务管理信托中.受托人受托管理的是（C）. A.股票 B.信托财产C.表决权 D.股票的权利11.法人信托又称（A）. A 公司信托 B 个人信托C 私人信托 D 社会信托12.法人信托的受托人是（A） . A 法人机构 B 私人机构C 社会团体 D 家庭13.法人信托业务的多少与社会经济发展关系（B）. A 一般 B 密切 C 不大 D 很小14.下面关于开放型基金的说法哪一种是不正确的（C）A.基金股票经常变动B.基金股票可以赎回C.基金股票可以在股票市场流通买卖D.基金股票价格取决于资产净值15.开放型基金以（D）最为典型 . A.英国 B.中国 C.法国 D.美国三.多项选择（每题2 分.共 30 分）1.关于委托人 .受托人和受益人具描述正确的是（AB ）. A.可以是一个人或多个人B.既可以是法人.也可以是自然人C.法律上对于三个当事人的资格都无限制D.受托人不能充当受益人和委托人2.信托作为一种财产管理制度.包括以下内容 （ABCDE ） . A.信托行为B.信托关系人C.信托目的D.信托财产E.信托报酬3.信托财产具备的特性是（ACD ）. A.独立性 B.相关性 C.物上代位性D.有限性4.以信托关系成立的方式为标准.信托基本可分为 （AC ） . A.任意信托B.金钱信托C.法定信托D.动产信托5.从受益人的角度对信托进行划分.可以将信托分为：（ABCD ）. A.公益信托B.他益信托C.自益信托D.私益信托6.信托的职能有： （ABCD ）. A.财产事务管理职能B.融通资金职能C.社会投资职能D.社会福利职能7.以下信托业务中属于他益信托业务的有：（BDE）. A.贷款信托B.身后信托C.生前信托D.赡养信托E.宣言信托8.信托财产独立性体现在（ABC ）. A.受托人的信托财产应与受托人的固有财产分开B.不同委托人的信托财产应该分开.分别核算C.信托财产应与委托人的其他财产分开D.受托人的信托财产应与受益人的固有财产分开9.以下能够充当信托财产的是（ABCDE ）. A.房屋 B.土地 C.商标权 D.金钱 E.专利权10.在 商 事 信 托 业 务 中 涉 及 的 商 法 规 定 的 范 围 包 括（BCD ）. A.劳动法 B.公司法 C.保险法 D. 海商法精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 1 页，共 5 页11.在民事信托业务中涉及的民事法律范围包括（ABD ）. A.劳动法 B.继承法 C.保险法 D.民法12.典型的个人信托业务是（BD ）. A.投资信托B.生前信托 C.职工持股信托D. 身后信托13.从办理信托是否以盈利为目的看.个人信托有（ AB） . A.营业信托B.非营业信托C.金钱信托D.动产信托14.委托人设立生前信托的目的有（BCDE ）. A.控制财产B.管理财产C.处理财产D. 增值财产E.保全财产15.在遗产继承已定时.受托人办理管理遗产信托业务的主要职责是： （EF）. A.清理遗产 .编制财产目录；B.公告继承人；C.公告债权人和被遗赠人；D.偿还债务 .交付遗赠物；E.妥善管理遗产；F.交还遗产；四，判断题（每题1 分，共 20 分）1.委托人只有在享受全部信托收益时，才具有解除或终止信托的权利.（ ）2.生前信托的确立形式包括：个人遗嘱，信托契约和法院裁定命令 .（ ）3.信托报酬是指收益人所取得的信托收益.（ ）4.受托人在信托期限内是信托财产法律上的所有者，所以其对信托财产的所有权是无限的.（ ）5.委托人的信托财产可以是租借来的.（ ）6.个人信托的受托人只能是个人.（ ）7.生前信托与身后信托是以签订信托契约的时间划分的.（ ）8.精神病患者所立遗嘱，不管是发病前所立还是发病后所立都不具备法律效力.（ ）9.信托监护人对未成年人或对禁治产人的职责首要的是保证监护人的财产有较高的收益.（ ）10.人寿保险信托的委托人是被保险人.（ ）11.人寿保险信托属于金钱债权信托.（ ）12.不管是法人信托还是个人信托，受托人都可以是个人.（ ）13.可随时收回的债券对发行者是有利的.（ ）14.为了责权利相结合，公司债信托的信托机构只能是一家.（ ）15.在动产信托中，信托机构可以通过向社会公开发行信托受益权证书的方式为设备生产企业筹资.（ ）16.当企业破产时，为保护债权人利益，企业原有的养老金基金应作为破产财产处理.（ ）17.在商务管理信托签订转移股票表决权以后，受托人于是就成为该股份公司的股东.（ ）18.我国信托机构都是单一信托机构.（ ）19.中国人民银行对信托机构实行年检制度.（ ）20.在我国信托投资公司的注册资本不得低于5 亿元人民币.（信托与租赁 复习资料二一，名词解释（每题5 分，共 20 分）1.信托财产 是信托行为的标的物，也称财产权.它是指由委托人通过信托行为转移给受托人，并由受托人按照一定的信托目的进行管理和处理的财产. 2.回租： 也称售后租赁，是指设备物主将自己拥有的资产卖给租赁公司，然后再从该公司租回使用. 3.资金的时间价值是通过人们有效地使用货币，而随着作用货币的时间推移，该货币实现的增值部分. 4.索赔： 是投保人在保险标的遭受损失后，按保险合同有关条款的规定，向保险人要求赔偿损失的的行为 . 二，填空题（每空1 分，共 13 分）1.公司债信托的受益人是_持有公司债券的债权人_. 2._ .财产权他人利益_是信托行为成立的前提，_租赁项目的盈利能力_是信托的目的 . 3.租赁项目评估的核心是_利率问题汇率问题_. 4.国际融资需要考虑的两个主要问题是_利率问题 _和_汇率问题 _. 5.代保管业务的保管方式可分为_露封保管 _，_密封保管 _和出租保管三种. 6.信托机构是在信托业务中充当_受托人 _的法人机构. 7.买方信贷是由_出口商 _所在地银行贷款给_外国进口商 _或其银行，以给予融资便利. 8.融资租赁涉及几个当事人：出租人_承租人 _，_供货商 _. 三，选择题（每题有1 个或 1 个以上答案）（每题 2 分，共 20 分）1.个人信托最常用的分类形式是（CD ）. A.自益信托B.他益信托C.生前信托D.身后信托2.开放型基金具备以下性质（BCF ）. A.基金股金固定B.基金股份经常变动C.基金股份可以赎回D.基金股份不能赎回E.基金股份价格取决于资产净值F.基金股份价格不完全由资产净值决定3.在信托法中关于请求报酬的权利是针对（B）而言的 . A.委托人 B.受托人 C.受益人 D. 管理人4.保险的一般原则包括（ABCD ）. A.诚信原则B.可保利益原则C.近因原则D.比例分摊原则5.投资基金的收益主要来源有四个，即（ABCD ）. A.利息收入B.股利收入C.资本利得D.资本增值E.营业外收入6.下面哪个原则不是租赁合同签订的基本原则（D） ：A.当事人地位平等原则B.等价有偿原则C.自愿公平原则D.正确履行原则7.买入汇率和卖出汇率的平均数是（C）. A.远期汇率B.即期汇率C.中间汇率D.近期汇率8.国际基金中完全投资于外国证券的叫（C）. 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 2 页，共 5 页A.全球基金B.区域基金 C.海外基金D.环球基金9.某租赁项目方案A 和方案 B 的资金流入现值总额均为205255 元，资金流出现值总额方案A 为 201285 元，方案 B 为 202709 元，因此（ AC）. 21A.方案 A 净现值大于方案BB.方案 A 净现值小于方案B C.选择方案A 较有利 D.选择方案B 较有利10.租赁风险中的政治风险包括（AB）. A.出口租赁中的政治风险B.进口租赁中的政治风险C.进出品双方的政府风险D.其他风险四，判断并改正（每题2 分，共 10 分）1.信托关系人的三方，都必须具备民事行为能力.（）答案：。受益人没有限制2.信托发生后，委托人的受益人的债权人可以为收回债务而查封信托财产，从而实现保护债权人的利益.（）答案：。为保护受益人的利益，信托发生后，委托人和受益人的债权人不能为收回债务而查封或拍信托财产 . 3.不管是继承未定还是继承已定，其管理遗产信托的内容是一致的 .（）答案：。管理遗产信托的内容根据其设立的情况不同而有所区别 . 4.人寿保险信托属于金钱债权信托.（ ）5.当企业破产时，为保护债权人利益，企业原有的养老金基金应作为破产财产处理.（）答案：。这部分资金是与企业自有资金分开核算的，即使企业发生亏损或破产，这部分资金也要积累起来，留待以后作为退休金支付的来源五，计算题（14 分）1.某公司欲添置一台设备，其寿命期为5 年，有购买和租赁两种方案.若用自有资金购买，需款60 万元，期末残值 2 万元；若向租赁公司租用设备，每年须付租金13万元 .设备年运营成本为10 万元，各种维修费用平均每年为 2 万元 .设年利率为5%，请进行成本比较分析.并作出选优决策 .（9 分）解： （1）购买的成本现值=110.3867 万元；（2）租赁的成本现值=108.237 万元；（3）比较分析结果:租赁方案为最优方案. 2.某企业 10 年后需要100万元资金， 在年利率为10%的情况下，现应投入多少资金. （P/F，10%，10）=0.38554（5 分）解： 0.38554100 万=385540 元六，问答题1.简述现代租赁与分期付款的区别.（8 分）答:现代融资租赁与分期付款在还款形式上有相似之处，租赁是由承租人分期向出租人支付租金.分期付款中是由买方向卖方分期支付货款，都是资金的分期支付 .但分期付款是商业信用，与融资租赁有性质上的根本区别. 分期付款一开始就是对所有权的交易，即买方在支付第一笔款项后，就获得了设备的所有权，而融资租赁的承租人在整个租赁期内只获得了设备的使用权. 分期付款签订的是买方和卖方购货合同，而在租赁中，承租人与出租人之间签订的是租赁合同，租赁中涉及的购货合同是由出租人根据承租人指定的设备及其条件与供货人签订. 在分期付款中， 设备的所有权与使用权都属于购货方，而在租赁时设备的所有权与使用权则分别属于出租人与承租人. 分期付款和租赁在会计处理税收待遇等方面也有很大区别 .在会计处理上，分期付款属于所有权的转移，买方应为此设置相应的资产帐户，并提取折旧，税收上享受买卖交易待遇，而租赁在租赁期内不涉及所有权的问题，因此承租人一般不必设置资产帐户，在税收上可以享受租赁的好处. 2.结合我国的实际，谈谈投资基金的作用，机构设置及其在我国的发展.（15 分）答:（ 1）投资基金的作用分散风险专家决策确保投资者获得稳定收益提供多样服务此外， 投资基金对企业来说也有很多便利.企业不仅可以稳定地取得高于银行存款的收益，企业主管还可以把精力集中放在企业本身的经营管理上.而且，由于基金受益凭证具有较高流动性，企业就能在财务上有效地控制现金流动，从而优化了企业财务管理. （2）投资基金的机构设置及其职能投资公司基金经理公司基金保管公司销售公司投资顾问公司（3）我国投资基金的发展我国信托机构在80 年代开始经营投资信托业务，当时委托人与受益人均以法人团体为主体，并且在方式上也以直接参与为主，即直接对某企业或某建设项目进行单独投资，或者参与合资企业的投资和收益分配.1991 年开始出现投资于金融市场的投资基金.1997 年底颁布的投资基金管理条例加速了我国证券投资基金的诞生.1998年 3 月 23 日，第一批经批准的证券投资基金正式向社会公开发行， 它们分别是开元基金和金泰基金.这两个证券投资基金的发行标志着我国投资基金的运作已经迈上了一个新台阶 . 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 3 页，共 5 页Foreigners flock to Chinas porcelain capital Preserving the ancient traditions Foreigners flock to Chinas porcelain capital Jingdezhen raises porcelain standard Citys long history of fine ceramics lures followers from across the world, report Peng Yining and Hu Kaiyong in Jingdezhen, Jiangxi province. Dressed in paint-stained coveralls, China De La Vega easily navigated the maze of alleyways running alongside a ceramics factory in Jingdezhen, Jiangxi province. The 31-year-old Australian potter and painter wound her way through armies of one-meter-high ceramic Buddhas and piles of porcelain shards while nodding greetings to the workers and residents. She said the locals are used to seeing foreigners in Jingdezhen, Chinas porcelain capital, where fine ceramics have been produced for more than 1,700 years, attracting numerous porcelain pilgrims from across the globe. Unlike huge Chinese metropolises such as Beijing and Shanghai, Jingdezhen is a prefecture-level city with no bar streets or international stores that are popular among expatriates. But despite its lack of Western chain stores, Jingdezhen is one of the most international cities in inland China, with ceramic studios owned by foreigners dotting the streets, the surrounding countryside and even remote mountaintops. When she first visited the city in 2011, De La Vega was impressed by the discarded pieces of porcelain she found lying around. I dug out many pieces from the soil around the ceramics works - all the old Buddha heads, hands and feet, which I rebuilt into new sculptures and used in my next exhibition in Australia, she said. I love this place because the process of making ceramics is a very peaceful one. Visa-free policy brings Chengdu biz, tourism boost. Making national headlines several times, Chengdus 72-hour visa-free policy has attracted wide attention from both Chinese and foreign experts and businessmen since it took effect on Sept 1 last year. The program permits citizens from 51 countries and regions including the United States, Australia, Canada and Japan who have valid visas and flight tickets to a third country to spend three days in the city. The capital of Sichuan province is the first city in the western region of China to offer foreign tourists a three-day visa and the fourth nationwide to adopt the policy following Shanghai, Beijing and Guangzhou. Li Zhiyong, deputy dean of the tourism institute at Sichuan University, said the move contributes to a large increase in the number of overseas tourists and raises the citys level of internationalization. The policy will also bring direct economic revenue, Li said. Chengdu has many cultural legacies and is also a paradise for panda lovers with the worlds largest breeding and research center. Three days are long enough for foreign visitors to visit those iconic tourist spots, he noted. The city is home to the remains of the Jin sha civilization that dates back more than 3,000 years as well as the Qing cheng Mountains and the Du jiang yan irrigation system. Qing cheng has long been recognized as the birthplace of Taoism, Chinas ancient indigenous religion, while Du jiang yan is considered to be the oldest functioning water-control project in the world. Chengdu ranked third in tourist facilities, management and services among 60 Chinese cities in a customer satisfaction survey released last year.But, Li added that efforts are still needed to develop more tourism products, improve English services and provide accurate translation of traffic signs and scenic billboards. Zhao Y un, chairwoman of British Chamber of Commerce Southwest China, told China Daily that his colleagues found the policy very convenient. A British client once flew here and stayed for just one day to check her ordered goods, she said. Zhao was born in Shanxi province, but she has lived in Chengdu for more than 10 years. My life was like a running race moving from place to place. I also lived in Beijing and Shanghai before, she said. But Chengdu is a place that you never want to leave once settling down. It is now my second hometown, she said. If the environment is further improved, the city will attract more people to visit and live, with the 72-hour visa-free policy and compelling conditions in transportation, culture, climate and cuisine, he said. Foreigners also gave positive feedback on the policy. A spokesman from Dell Inc said the company has a global hub of operation in Chengdu, so the three-day visa has an immediate and positive influence on the companys business development. Rudy Buttignol, president of the public broadcasting company in British Columbia, Canada, said his work requires frequent travel to Chengdu and the policy makes the trips easier. Data from the citys public security bureau shows some 100 foreign visitors enjoyed the 72-hour policy by the end of March, most of them from the United States, the United Kingdom and Germany. Chengdu also reported robust growth in its overall tourist industry last year. Official statistics show that it received some 150 million tourists last year, an increase of 28 percent from 2012. Around 1.7 million came from abroad, an increase of 12 percent. Total revenue from tourism surpassed 133 billion yuan ($21.7billion). During his visit to Kazakhstan in September, Chinese President Xi Jinping proposed that China and Central Asia join hands to build a Silk Road economic belt to boost cooperation. The idea has been widely echoed in Central Asian countries, becoming an encouraging blueprint for Chinese areas along the Silk Road that has linked Asia and Europe for more than 2,000 years. In the next three weeks, China Daily reporters will travel through the belt in China and in Kazakhstan, Uzbekistan and Turkey. They will show the progress and expectations of the countries, businesses and peoples on the route. Shaanxi - the start of the ancient Silk Road - has positioned itself as the new starting point for the development of the Silk Road Economic Belt, which will strengthen Chinas cooperation with Central Asian countries, a senior official said.Shaanxi Governor Lou Qinjian said the province is fresh, rich and unique, as it was when it anchored one end of the ancient Silk Road.It is the best option for accommodating industrial transfers from East China or the world at large, he said on Wednesday in Xian. Lou held a joint interview with 27 media, including China Daily, the first in a series of interviews entitled Chinese Media Along the Silk Road. The interviews will be in Shaanxi and Gansu provinces and the Xinjiang Uygur autonomous region, as well as Kazakhstan, Uzbekistan and Turkey. The media group held the first interview on Wednesday morning in Xian, the starting point of the ancient Silk Road, a trade channel established more than 2,000 years ago linking China, Central Asiaand Europe. The pursuit of beauty is a common goal for most women, whether they live in the modern world today or in the modest times of the past. The pursuit of beauty is also a life-long journey, something that demands pe rseverance and commitment. Summer is here, and so are the hot temperatures, humid air and harmful UV rays. Most Chinese women perfer fairer complexions, which means they have to do more work to stay beautiful during the hottest time of the year. However, without SPF50 sunscreens and air conditioned rooms, how did women in ancient China cope with the heat and remain beauty-conscious? In this article, youll discover that aside from todays botox and face lifts, there are much more that ancient wisdom has to offer. 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 4 页，共 5 页精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 5 页，共 5 页