[简答题]Explain the legal consequences arising from the fact that a company is a separate legal entity and is distinct from its members. (10 marks)

[单项选择]The unrealized gains and losses arising from changes in the market value of available-for-sale securities are reported under U.S. GAAP and International Financial Reporting Standards (IFRS) in the:（）
A. equity section for both.
B. equity section for U. S. GAAP and the income statement for IFRS.
C. income statement for U. S. GAAP and the equity section for IFRS.

[单项选择]Any dispute arising from duty payment between the auditee and the Customs should be dealt with in accordance with the provision laid down in the ______.

[判断题]From legal point of view, the Notify Party on the bill of lading is not the party of the contract of the carriage of goods by sea．( )

[单项选择]A restaurant orders 150 kg of pumpkins from the farmer’s market. The farmer fills the order with 23 pumpkins. The average mass of the first 20 pumpkins is 6.5 kg. What must be the minimum average mass of the remaining 3 pumpkins to fill the order ？（）
A. 5.5 kg
B. 5.67 kg
C. 6.67 kg
D. 7 kg
E. 11.5 kg

[简答题]Legal tender

[简答题]legal code

[简答题]legal counsel

[单项选择]I could tell he was surprised from the （）on his face.
A. appearance
B. sight
C. expression
D. explanation

[单项选择] JOB ADVERTISEMENT Our legal department requires a mature, competent secretary who will report to one senior lawyer and one assistant lawyer. The successful candidate will have a solid background in organizational work, advanced skill in shorthand and data processing, combined with at least two to three years of legal secretarial training. Some experience in real estate could be an asset. Sun Life offers excellent opportunities for personal advancement. Salary will be in accord with qualifications, beginning at a minimum of $2,000 per month. A superior benefit package and an attractive incentive programme are included. Begin at once. Interviews will be held Monday through Friday, April 14th to 18th. Applicants are requested to mail detailed resumes to: Sun Life Insurance Company P.O. Box 650 Windsor, Ontario M60 3S8 The advertised posit
A. office manager.
B. legal trainee.
C. office assistant.
D. legal secretary.

[单项选择]

Individuals and businesses have legal protection for intellectual property they create and own. Intellectual property (1) from creative thinking and may include products,(2) , processes, and ideas. Intellectual property is protected (3) misappropriation (盗用). Misappropriation is taking the intellectual property of others without (4) compensation and using it for monetary gain.
Legal protection is provided for the (5) of intellectual property. The three common types of legal protection are patents, copyrights, and trademarks.
Patents provide exclusive use of inventions. If the U.S. Patent Office (6) a patent, it is confirming that the intellectual property is (7) . The patent prevents others from making, using, or selling the invention without the owner’s (8) for a period of 20 years.
Copyrights are similar to patents (9) that they are applied to artistic works. A copyright protects the creator of an (10) artisitic or intellectual work, such as a song
A. ambiguity
B. utility
C. popularity
D. proximity