自考英语二作文大概要写几行【一】
根据公司制度一般理论，公司一经合法产生，就具有独立法人人格，公司法人人格和股东人格就相分离，公司与股东是彼此独立的民事主体，公司在生产经营过程中产生的债务是公司的债务，不是股东的债务，公司股东对于公司的债务不承担清偿责任，公司债权人的债权以公司财产受偿。在司法实践中对于上述原理的适用不应是绝对的，作为例外，在公司股东存在瑕疵出资、滥用公司人格逃避债务以及承诺承担公司债务的情况下，公司的债务就应视为股东的债务，由股东承担清偿责任。
自考英语二作文大概要写几行【二】
When I was a freshman in college I watched the film Gua Sha Treatment for the first time, now I am a junior student and I come back to review the movie from a multicultural aspect, I have many different feelings after watching the film again.
At the beginning of the film, XuDatong is given an award and later he delivers a speech. What makes me impressed most is in his speech he says “one day I will become one of you, a truly successful American, today this award proved that America is a true land of opportunity and I am the living proof of that.” At that moment Xu thinks he has realized his American Dream totally with his lovingly wife and adorable son. However, I think it is ironical that to make a speech like that and I assume it is made on purpose to hind a clue for the story\'s development. How many non—American people have such a beautiful American dream? One of my classmate studies in American now and before he went aboard he told me his American dream is he can stand at the top of the New York. To be honest, I also dream that one day I can get the Green Card living there happily and successfully maybe working at the Wall Street. When Xu gets the award he thinks he entirely melted in the melting pot neglecting the multicultural obstruct, later the plot goes against the way he thinks. And later Quinlan asked Xu\'why you be the scapegoat of your father?\' Xu answers \'because he is Chinese.\' Then maybe Xu knows that there is always a wide gap between Chinese and American cultures.
The second scene is Xu hit his son Denis because Denis hit the son of xu\'s boss, at the middle of the film xu tells his boss that he hit his own son is only to show his respect to his boss John Quinlan, that time Quinlan feels puzzled “what a Chinese logic”,yes, American can never understand such a logic full of Chinese characteristic, because they respect everyone including the children, they won\'t beat a child to please the boss, and there is no such a conception of degree between employee and employer, they feel everyone is equal, which is quite different from china.
Connected to the second scene, the third difference I want to analyze is the care for the children. In America, people pay more attention to the right of children which can be seen from the law—leaving children alone at home is illegal, while in China it is so common that almost everyone may experience such loneliness. And Children Welfare Agency does work in America which shows the importance Americans attach to children\'s right. What\'s more, I remember a line \'No one won the case, especially the child.\' In my opinion, it also manifests the universal concern from the American public to the children.
The fourth aspect is following the procedure, in the film, more than there times, the people focus on the rule, the law, the procedure. At the Christmas Eve Xu wants to return back to his home pretending as a Santa Claus, what a pity, the security recognizes him and persuades \'you are always a good tenement, never causes troubles for me.\' And another scene is at the end of the film , the judge says \'I have to follow the procedure.\' However, in China people always have to ask for a favor to do something, and later you have to pay back the favor,for myself, I prefer the American style, strict to the procedure.
The fifth and the last point is the humors, Quinlan says \'you can\'t fall, your health security is the company paid.\' \'Datong, welcome home, maybe next time, you can come from the front door.\' \'dady, why you come from the window\' \' because we don\'t have a chimney.\' I really adore this distinguished American humor, especially in dangerous situations, which is quite rare in China.
That\'s my whole reaction to Gua Sha Treatment.
自考英语二作文大概要写几行【三】
企业筹集的资金，按资金来源性质不同，可以分为债务资本与权益资本。债务资本需要偿还，而权益资本不需要偿还，只需要在有赢利时进行分配。通过贷款、发行债券筹集的资金属于债务资本，留存收益、发行股票筹集的资金属于权益资本。根据以上筹资成本的分析，企业在融资时应考虑以下内容：
1.债务资本的筹集费用和利息可以在所得税前扣除；而权益资本
只能扣除筹集费用，股息不能作为费用列支，只能在企业税后利润中分配。因此，企业在确定资本结构时必须考虑债务资本的比例，通过举债方式筹集一定的资金，可以获得节税利益。
2.纳税人进行筹资筹划，除了考虑企业的节税金额和税后利润外，还要对企业资本结构通盘考虑。比如过高的资产负债率除了会带来高收益外，还会相应加大企业的经营风险。
3.在权益资本筹集过程中，企业应更多地利用留存收益。因为使用企业留存收益所受限制较少，具有更大的灵活性，财务负担和风险都较小。
自考英语二作文大概要写几行【四】
在司法实践中，从公司设立到公司运行，股东不履行或不适当履行出资义务的瑕疵出资现象大量存在。公司资本是公司赖以生存的“液”，是公司运营的物质基础，是公司债务的总担保。一定的公司资本是公司得以存在的前提，也是维护交易安全的需要。股东瑕疵出资的行为直接后果是减少了公司的资本，降低了公司的偿债能力，从而给债权人带来了潜在或者现实的威胁。因此，在公司资产不足以清偿债务的情况下，债权人有权追究瑕疵出资股东的民事责任。
所谓股东的瑕疵出资，是指公司股东在公司设立时虚假出资或在公司成立后抽逃出资的\'行为。虚假出资，是指公司股东未按照公司章程的规定缴纳或足额缴纳出资，其实质是未支付相应对价而取得公司股权。具体表现形式有以下几种:
（1）以无实际现金或高于实际现金的虚假的银行进账单、对账单骗取验资报告，从而获得公司登记;
（2）以虚假的实物投资手段骗取验资报告，从而获得公司登记;
（3）以实物、工业产权、非专利技术、土地使用权出资，但未办理财产转移手续;
（4）作为出资的实物、工业产权、非专利技术、土地使用权的实际价值显著低于公司章程所定价额;
（5）股东设立公司时，为了应付验资，将款项短期转入公司帐户后又立即转出，公司未实际实际使用该款项进行经营;
（6）未对投入的净资产进行审计，仅以投资者提供的少记负债高估资产的会计报表验资。抽逃出资，是指股东将已缴纳的出资又通过某种形式转归其自身所有。实践中抽逃出资往往表现为以下形式:
（1）利用股东地位，特别是控股关系，强行从公司帐上划走资金;
（2）公司从股东手中购回股权，但未办理减少股本登记;
（3）违反《公司法》有关规定，未提取法定公积金即现行分配利润;
（4）违反《公司法》有关规定，在弥补上年亏损前分配利润;
（5）制作虚假财务会计报表虚增利润进行分配;
（6）公司向股东支付相当于股本金的货币但股东仍持有股权;
（7）股东利用亲友或自己控制的其他经济主体实施关联交易，转移利润。
自考英语二作文大概要写几行【五】
This is my first week in ** Senior Middle School.Everything here is new for me.Our school is an old school but it`s very beautiful.I have 50 new classmates in my class.They`re all very excellent, I think, and I felt a little sad.Because I`m too common.But come to think of it,it`s a very good thing.I believe I can also be very excellent if I study with such excellent classmates.I didn`t know why Ms *** chose me to be the committee of study.But I know it`s a good chance for me to raise my ability.All I can do is do my best in the future.I am sure that Ms *** and my classmates can help me when I do something wrong. Because they`re all very kind.It`s a pleasure to work and study with them.I`m really very happy.I`m not an outstanding student in this class,but I can do the same thing like others.I believe I won`t make anyone disappointed.
自考英语二作文大概要写几行【六】
《文字学概要》这本书写的浅显易懂，深入浅出，我觉得每个中文系的学生，乃至每个对汉字感兴趣的童鞋都可以读一读。
本书不是简单的学术介绍，而是融入了作者的治学心得的。作者本人的研究心得，这点最为宝贵，是时下通行的各类教材最为缺乏的。
三书说是作者提出的，虽然现在讲文字学的老师一般还是采用传统的六书，但从科学的角度讲，作者提出的三书说更有说服力。
书中举了大量的例证，我曾把这些例子全部整理了出来，闲来无事看一看，很是有趣。
除了例证，还有理论。例证是用来证明作者的文字学理论的。对于流俗通行的许多观点，作者进行了深入仔细的辨析，客观实在，不掺杂个人偏见，在此基础上提出了作者自己的科学的、体系严密的观点。
凸出的是在术语的使用上。作者辨析了流俗对于文字学术语的许多滥用之处，严格的纠正。
现在许多中文系出身的人缺乏严格的语文训练，常常闹笑话。比如现在的中学语文老师，以及他们所教出来的非中文系学生，盲目的把“错别字”与“通假字”混为一谈。这是缺乏基本的语文常识的表现，令人很痛心。
在简繁字的问题上，书中有一句话我印象深刻，原文不记得了，大概意思是：汉字发展的历史是简化与繁化并存的，简化是汉字发展过程中主流的趋势，但是，在汉字的\'字形已经稳定的前提下，单纯为了减少笔画而破坏汉字的结构，这样的做法是很值得商榷的。
是啊，汉字字体由篆书到楷书，字型由繁杂到简单，这都是汉字简化的历史事实。但是，自楷书形成之后，中国汉字的结构已经稳定存续了一千多年。楷书（繁体字）虽然象形功能大大减弱，但在汉字的结构上，它是可以分析的。而现在的简化字，不是根据文字学的原则来的，而是单纯为了省去笔画、书写简单而来的，这就导致许许多多的汉字变成了“记号字”，变成了完完全全需要记硬背的记号，而再也不是形体结构上可分析的了。
最后，我们之所以有偏见，（或者说之所以愚蠢。）只是因为我们对事物了解的不够深入。理解消除隔膜，理解消除偏见。阅读这部介绍中国文字的书，可以让我们心思更加清明，唤起我们的理性，消除流俗加给我们的关于中国文化、中国文明的偏见，让真知得以流淌，建立我们的民族自力自信。
总之，本书是以文字学理论为纲、以汉字的历史演变为目写成的，很值得一读，读之必然受益匪浅——不仅仅是知识上的，更是观念上的。
自考英语二作文大概要写几行【七】
公司人格独立和股东有限责任制度，是现代公司制度的核心和基石，两者的结合使得现代公司的投资者实现了在尽可能减少风险的前提下追逐利润的愿望，刺激了人们对公司形式的普遍化认同。但是，独立人格和有限责任对经济秩序的实际作用却似一柄双刃剑，既为奋发进取者提供了保护伞，也充当了巧诈舞弊者的护身符。一旦独立人格和有限责任被滥用，公司即足以其法人面纱从法律上隔断股东和公司债权人之间的联系，其结果将导致社会公共利益、公司债权人利益和其他利害关系人利益遭受损害。有鉴于此，各国现行公司法基于保障债权人正当权益和使股东权利义务相一致之考虑，在确立公司独立人格和股东有限责任原则的同时，也对其适用条件和除外规则作出了明确的规定:即只要股东没有滥用公司人格，保证公司在财产上和人格上真正独立于股东时，就适用有限责任原则，否则，只要股东滥用公司人格，擅自、直接支配公司财产，侵害公司债权人正当权益的，就应揭开罩在股东头上的公司面纱，否认公司的“人格”，让真正的行为者—公司股东显露原形，对自己滥用公司人格的行为向债权人负无限责任，此谓“公司法人人格否认”或“揭开公司而纱”之理论在公司法中的运用。
