商业case分析例题
Business CASE STUDY 2商法案例分析
case面试题目(3篇)
第1篇一、背景介绍近年来，随着我国经济的快速发展，城市化进程不断加快，城市人口规模不断扩大，汽车保有量也逐年增加。
某城市作为我国重要的经济中心，交通拥堵问题日益严重，严重影响了市民的出行效率和城市的整体形象。
为了解决这一问题，某市政府决定开展一项交通拥堵治理方案，现面向社会各界征集优秀方案。
二、案例描述1. 某城市概况某城市位于我国东部沿海地区，总面积为X平方公里，常住人口为Y万人。
近年来，随着经济的快速发展，城市人口逐年增加，汽车保有量也呈现出快速增长的趋势。
目前，某城市道路总里程为Z公里，其中快速路里程为A公里，主干道里程为B公里，次干道里程为C公里。
2. 交通拥堵现状（1）高峰时段交通拥堵严重。
在工作日早高峰和晚高峰时段，市区主要道路交通拥堵现象尤为明显，车辆行驶速度缓慢，严重影响了市民的出行效率。
（2）交通秩序混乱。
部分路段存在车辆乱停乱放、行人随意穿行等现象，导致交通拥堵加剧。
（3）公共交通发展滞后。
公共交通设施不完善，市民出行主要依赖私家车，加剧了交通拥堵。
三、问题分析1. 原因分析（1）道路资源不足。
某城市道路资源有限，难以满足日益增长的交通需求。
（2）交通规划不合理。
部分路段道路规划不合理，导致交通流量分布不均。
（3）交通管理不到位。
交通信号灯设置不合理，交通秩序混乱。
（4）公共交通发展滞后。
公共交通设施不完善，市民出行主要依赖私家车。
2. 影响分析（1）影响市民出行效率。
交通拥堵导致市民出行时间增加，影响工作和生活。
（2）影响城市形象。
交通拥堵严重，城市形象受损。
（3）影响经济发展。
交通拥堵阻碍了城市经济发展，降低了企业运营效率。
四、解决方案1. 优化道路资源（1）增加道路里程。
在现有道路资源的基础上，合理规划新建道路，缓解交通压力。
（2）拓宽现有道路。
对部分拥堵严重的路段进行拓宽改造，提高道路通行能力。
2. 合理规划交通（1）优化道路规划。
根据交通流量分布，合理规划道路建设，确保交通流量均衡。
国贸实务 案例分析 Case Studies
Case Studies of International TradeCourse: Practice of International TradeAdviser: Gao YanfengGrade&Class: Grade 2012 Class 5Name: Li YuanbaoStudent ID: 120440502Date: 20th December, 2014Case Studies of International TradeName: Li Yuanbao Student ID: 120440502 Case 1 Quality of GoodsA Chinese exporter signed a sales contract with a European company to export five metric tons of Chinese dates. Both the contract and the L/C specified that the dates were of Grade 3. When preparing goods for shipment, the seller found that Grade 3 Chinese dates were out of stock. In order to make delivery in time, the seller shipped the Grade 2 Chinese dates to the buyer and indicated in the commercial invoice that the Grade 2 Chinese dates are priced as per Grade 3.Do you think it is reasonable for the exporter to do so? What kind of risk is there for the seller?译文：一家中国出口商与一家欧洲出口商签订了一个合同，卖方向买方出口5公吨的红枣。
毕马威面试 案例分析case-2017
Case1:a. 我抽到的case是一个关于一家名为bifood的食品行业的龙头企业，主要是一个餐厅形式，旗下有三个比较知名的品牌，主要的case是讲了这个公司将会加强一个加盟店的形式，然后要拆分中国市场，把中国市场作为一个独立的市场进行战略规划，还有一些关于这个公司现有战略，和未来战略的一个介绍，case的最后有一个财务报告，然后我抽到的问题里面包含了四个主要问题：第一个是对这个公司进行一个swot分析，第二个是简述一下这个公司加强加盟许可与拆分中国市场的利弊，第三个是简要阐述一下这个公司的现有战略好不好，其实这个问题我觉得和第二个有点类似，因为整个case花了很大篇幅来讲加盟许可，和中国市场的一个分离，也可以结合他对未来的一个战略和财务数据做一下分析。
最后一个是谈一下对食品行业的了解。
整个准备过程在60分钟，一定要先把问题写在草稿纸上，然后整个case很长，大概在10页左右，基本上阅读加上记录就会占用掉很多时间，其实我之前有准备很多战略分析方法，但是由于时间太紧，并且当时比较紧张，所以几乎没有用到。
时间到了以后hr还带着进去一个一个办公室，办公室里坐了一个manager，进去就直接让我开始分析case，然后由于当时处于高度紧张的状态，所以基本就是照着自己记录的笔记pre的（这里强调一下，case是不能带进去的，一定要做好note）。
我个人觉得高度紧张很难有一个临场发挥的空间，然后就是按照note的思路，对我的四个问题进行了分析与回答，case结束以后就是经理提问的环节，我遇到的经理全程都是用中文提问，问题的话就是一些比较常规的，针对你的简历内容作出的一点提问，比如你为什么想做审计，然后聊了一点学校的活动，还有实习经历这些，不用太过紧张，就是一个简单聊天的过程。
b. 我的案例是Bifoods Group，全球最长寿且最大的快餐连锁巨头，然后超级厉害，多少个国家，多少个店铺之类的，年收入15B，主要产品是Hot Chicken，pizza，印度风味食品。
CASE结算、不可抗力分析参考
7、我国某批货物到达对方港后，经检验部 分霉变，买方向我方提供官方机构出具 的检验证，并要求索赔货款的30%，同 时买方将霉变货物销毁，并将剩余合格 货物出售给其他商人，问如何处理？
分析：
买方转售货物使其丧失索赔权。 （CASE链接：出口棉布，成衣袖子色 差案）
8、我国从英国进口一批货物，FOB伦敦价， 后因中东战争，苏伊士运河不能通航， 我方所派船只只好绕道好望角，以致不 能如期到港接货，当时又正值英镑贬值， 于是英方以我方船误期为由要求赔偿损 失，如何处理？
分析：
及时通知对方，我方可以不可抗力 为由延期履行合同。 英镑贬值是正常商业风险，由买方自 己承担。
• 分析： • 开证行不能拒付。UCP600：银行对提示 的单据进行审核，并仅以单据为基础， 以决定单据在表面上看来是否构成相符 交单。 • 我方不应理赔。转船是承运人所为，与 卖方无关；卖方按要求装货于直达船且 提交直达提单，无违约；CIF风险以装运 港船舷为界；CIF是装运合同，不保证何 时到货。
2、出口业务，D/P即期托收，在托收申请 书上我方未增加银行责任；该托收后遭 买方拒付，银行随即告知我方，时隔数 周，我方才向银行交代货物处理方法， 此时，货物已有部分被盗，我方认为银 行没有保管好货物，并要求赔偿，银行 拒绝，请分析。 分析： 银行有理由拒绝。 托收业务中，银行没有义务代为保管 货物。
• UCP600： • Complying presentation means a presentation that is in accordance
with the terms and conditions of the credit, the applicable
provisions of these rules and international standard banking practice（ISBP）.
运营管理Case Analysis
运营管理Case Analysis1. 案例背景本案例分析将聚焦于一家名为ABC公司的制造业企业。
ABC公司成立于2005年，专注于生产和销售高品质的电子产品。
随着市场竞争的加剧，ABC公司面临着来自国内外竞争对手的压力。
为了保持竞争优势并实现可持续发展，ABC公司需要进行运营管理的优化。
2. 问题陈述ABC公司在运营管理方面存在以下问题：a) 生产效率低下：生产线上的生产效率低，导致产品交付周期长，无法满足客户需求。
b) 库存管理不当：ABC公司面临着库存积压的问题，造成资金占用和仓储成本的增加。
c) 供应链管理不稳定：ABC公司的供应链管理存在问题，供应商交货延迟频繁，给生产计划带来困扰。
d) 品质控制不完善：ABC公司产品的品质控制存在漏洞，导致产品质量不稳定，客户投诉率较高。
3. 分析方法为了解决ABC公司的运营管理问题，我们将采用以下分析方法：a) 价值链分析：通过分析ABC公司的价值链，找出运营管理中的瓶颈环节。
b) 流程优化：通过优化生产流程和供应链流程，提高生产效率和交付周期。
c) 库存管理模型：建立合理的库存管理模型，避免过多的库存积压。
d) 供应商评估：对供应商进行评估，选择稳定可靠的供应商，并建立长期合作关系。
e) 品质管理工具：引入品质管理工具，如六西格玛、质量控制图等，提升产品质量稳定性。
4. 解决方案基于以上分析，我们提出以下解决方案来改善ABC公司的运营管理：a) 引入自动化生产设备：通过引入自动化生产设备，提高生产效率，并减少生产过程中的人为错误。
b) 优化生产流程：通过流程改进和优化，减少生产环节中的浪费和瓶颈，提高生产效率。
c) 建立合理的库存管理模型：通过建立合理的库存管理模型，避免过多的库存积压，减少资金占用和仓储成本。
d) 与供应商建立长期合作关系：与稳定可靠的供应商建立长期合作关系，减少供应商交货延迟的风险。
e) 引入六西格玛和质量控制图：引入六西格玛和质量控制图等品质管理工具，提升产品质量稳定性和客户满意度。
玛氏面试案例分析题及答案
MARS Interview(Case Study section)Case 1: Coffee ShopThe ProblemA friend asked me if I wanted to buy his coffee shop for $100,000. Do you think I should do it?Information GatheringRead this information well before you give the case. Share this information in each bulletonly if the candidate asks for it in a clear and deliberate way. Location: The coffee shop is in Vail, ColoradoProducts/Prices:Cup of coffee, $4.00Bottled Water, $2.00Pastries, $3.00Variable Cost:All products have a 50% marginCustomers:The shop serves mostly locals, not tourists, so demand is consistent throughout the yearOther Costs:Rent was $500 per monthWages (for 2 employees) were $8.00 per hour.The shop is open 12 hours a day, six days a weekTell the candidate that he can assume that the coffee shop will bring in consistent profits.AnalysisThis is a valuation question. So to get the value of the coffee shop we need first to get theprofitability.RevenuesEstimate market size.Assume that the coffee shop gets 10 customers per hour in slow hour and 20 customersper hour in a busy hour. The first and last 2 hours of the day are busy hours. So the coffeeshop gets 20x4 + 10x8 = 160 customers/day.If we assume all the hours as busy hours on Saturday, then we have 20x12=240 hours on Saturday.Number of customers / week = 160 x 5 + 240 x 1 = 1040Number of customers / year = 1040 x 50 = 50,200Assume 60% of customers order coffee, 30% order pastry, and 10% order a bottle of water, then the spend is:50,000 x 60% x 4 + 50,000 x 30% x 3 + 50,000 x 10% x 2 = $175,000Fixed CostsRent = 500 x 12 = $6,000Wages = $8 x 12 x 6 x 50 = $30,000We can also make assumptions about utilities and insurance.ProfitsProfits = 175,000 x 50% - 36,000 = $52,500Assume a 40% tax rate:Profits after tax = 52,500 x (1-40%) = $31,500ValuationIf we assume that the coffee shop is in operation for 5 years and we use a 10% WACC, then its value would be:Value = 31,500 + 31,500/ 1.1 + 31,500/1.1^2 + 31,500/1.1^3 + 31,500/1.1^4 = $131,000ConclusionAs long as the sales would be consistent for the rest of the 5 years, it would be profitable to buy the coffee shop. Further analysis could be done on the management experience and the competition to ensure that sales would be consistent.Case 2: HEALTHThe ProblemA US health care provider suffered a profit decline last year. You are hired to solve this problem.Information GatheringRead this information well before you give the case. Basic information shouldbe given as the candidate asks for it, but the rest of the interview is very directive. The candidate is supposed to follow the direction and do the math confidently. The interview style is pleasant and helpful.Background Information• The key revenues come from commissions.• H Health signs contracts with patients and provides medical services.• H Health has 300 contracted physicians.• A “referral” is necessary if certain medical treatment/service can’t be provided by Health’s contracted physicians.Question 1: How would you approach this problem?Answer:Profit = Revenue – Cost= No. of patients * (unit price – variable cost) – fixed costThe candidate can be creative to come up with possible reasons for revenue decrease andcost increase. Some examples –Revenue declined:-number of patients dropped-unit price dropped-competition grew their market shareCost increased:-VC: number of visits increased (e.g. major flu), per person cost increased (e.g. cost ofthe medicine), referral cost increased-FC: physician’s salary increasedQuestion 2: Competitor analysis – why is our referral cost higher than the competitor?H Health SunshineNumber of patients 300,000 500,000Referral cost $20 (per member, per month) $15 (same)Answer: (again, the candidate is encouraged to be creative)- Economies of scale- Lower administration costs-More contracted physiciansQuestion 3: Assuming none of the contracted physicians have the specialty of cardiology, estimate the number of referrals per year for cardiology based on thefollowing information:Number of patients: 300,00020% of the total population is > 65 years old, and 30% of them need treatmentFor the rest of the population, there’s a 10% chance for them to require the treatmentThe treatment usually requires 5 visits to the doctor per year.Answer:>65 years = 300,000*0.2*0.3 = 18,000<65 years = 300,000*0.8*0.1 = 24,00042,000*5 times/year = 210,000 (times/year)Question 4: The actual number of referrals is 300,000. Why is it higher than the estimate?Answer:population-They underestimated the number of visits per year-More demanding patients ask to be referred even if they don’t have such issues-Physicians refer non-cardiology patients because they don’t want to take the risk and are not motivated to provide services even if they are capable Question 5: How much does the number of referrals have to decrease in order to justify following incentive plan to encourage contracted physicians to be more responsible?Incentive plan:Bonus: $100,000 / year to top 10 physicians with the lowest referral rate Training: $1,000,000Referral cost: $200 per referralCurrent no. of referral: 300,000Answer:Total cost = 2,000,0002,000,000/200 = 10,000Question 6: If the incentive plan can reduce the number of referrals by 5% for yearone and 2% for year two, what is the total saving?Answer:Y1 = 300,000*5% = 15,000Y2 = (300,000 – 15,000)*2% = 5,700Total saving = (15,000 + 5,700)*$200 - $2,000,000*2 = $140,000Question 7: Apart from Cardiology, how can H Health improve the number of referrals in general?Answer:-Increase training to improve physician’s capability-Extend the incentive program to other departments-Improve the quality of relationship with the patients and build up the trust-Improve/remove physicians who are outliers with extremely high referral rate -Increase the no. of contracted physicians-Partner with other health care provider to lower referral costConclusionAccording to the example of cardiology, H Health should improve its profitability by lowering the referral cost. H Health can• reduce the number of referrals, and/or• reduce the cost per referral。
市场营销案例分析Case 2
Principles of MarketingTrap-Ease America:The Big Cheese of Mousetraps#1.Martha and the Trap-Ease America investors believe they face a once-in-a-lifetime opportunity. What information do they need to evaluate this opportunity? How do you think the group would write its mission statement? How would you write it?Trap-Ease Company is quite confident of this mousetrap but they focus too much on the advantages of the product. They still need information of:Does the product have disadvantages and how to conquer?What is the desire and require of the customers? Can this product now meet all demands of the customers? Will they expect other functions on this mousetrap?What new ideas can be brought forth to the product?How to determine the price? Can the customers accept the recent price?What after service can they serve?Etc.Only when the company has a all-around view of the information can they grasp this once-in-a-lifetime opportunity and make the mousetrap a successful product.Mission statement:[Trap-Ease] The trap has many advantages for the consumer when compared with traditional spring-loaded traps or poisons. It is clean and easy to use, there is no risk of catching fingers while loading it. It posed no injury or poisoning threat to children or pets. It create no ‘clean up’ problem, the user could reuse the trap or simply throw it away.* They may pay more attention to the specific products they offers than the benefits and experiences produced by the product. →Marketing myopia[My thought] This product is suit for housewife, pet keepers, animal lovers and all who want to keep the annoying mice away from their homes. We can provide safer, more convenient and more environment-friendly mousetraps for the customers.#2. Has Martha identified the best target market for Trap-Ease? What other market segments might the firm target?The company targeted women, especially housewives but the company had only sold several hundred thousand units through April.In my view, the target market is too narrow. It is correct to target the market to housewives because they want to keep the mice away through a clean, safe (because they have children) and convenient way. But there are still customers have same require such as single person (especially girls), pet keepers (they won’t like to poison or hurt their pets), restaurant keepers (dead mice will certainly influence their operating), factories (especially food manufactures) and so on.#3. How has the company positioned the Trap-Ease for the chosen target market? Couldit position the product in other ways?The company defined the mousetrap as ‘clean, safe and easy to use’. At the same time, the mousetrap won the contest this year, beating out over 300 new products. So the product is also an innovative product and its price is five to ten times more than traditional ones.In my view, the position is not differential enough to the other products. The product is better than traditional ones only in ‘clean, safe and easy to use’, the function is the same as the traditional mousetraps. I think they can position the mousetrap as a delicate-designed and worthy product, which can be used repeatedly.#4. Describe the current marketing mix for Trap-Ease. Do you see any problems with this mix?[Product] This product is the only mousetrap of the Trap-Ease company. They can design more types of mousetraps which are suitable for family, restaurant factory and office. [Price] The price is five to ten times more than traditional mousetraps. Although the company claimed that their product can be used repeatedly, once the customers choose to dispose the mousetrap, they face a higher cost.[Place] Now the product is on sale in national grocery, hardware, and drug chains. I think they can sell their products on the Internet. Those who always stay at home and surf the Internet tend to have mice problems.[Promotion] The company has already publicized the product on print media and shopping programs. But they have ignored a much wider information carrier: Internet.#5. Who is Trap-Ease America’s competition?Those companies who provide products aiming to solve mice problems are all competitions to Trap-Ease America.#6. How would you change Trap-Ease’s marketing strategy? What kinds of control procedures would you establish for this strategy?Martha is the only salesperson. Although she intended to hire more salespeople soon, we can still learn from the case that the company is lack of human resources. It is a fatal disadvantage. Marketing needs people to cooperate together.They must enlarge their target market as I said in question 2.They should know what are the customers really need and what requirement do they have for the mousetrap.All in all, the company has to hire more employees to apply the marketing strategy, target correct market and learn more from their customers.。
国贸case分析
– L/C:
• To get the payment , the beneficiary should present stipulated documents in esponsibility Under L/C
• When the stipulated documents are presented to the nominated bank or to the issuing bank and that they constitute a complying presentation, the issuing bank must honor. • Complying presentation means a presentation that is in accordance with the terms and conditions of the credit. • An issuing bank is irrevocably bound to honor as of the time it issues the credit.
• In this case , Chinese Bank misunderstand the responsibility of standby L/C and he issued standby Ls/C in favor of a U. S. company. • As the guarantor, the Chinese Bank have to pay to the beneficiary, if the beneficiary can present a draft and a signed statement by the beneficiary about the applicant’s failure to pay. • Solution: The issuing bank can pay to the beneficiary first, then he should turn to the applicant for recourse.
(完整word版)案例case复习(word文档良心出品)
pany A made an offer a farm product to Company B stating:“Packing in sound bags”. Within the validity, Company B replied “Refer to your telex first accepted, packing in new bags ”. On receiving the reply, Company A began to purchase the goods for export. Days later, as market price of the commodity was falling , Company B wrote to Company A “No contract is entered between us, as you failed to confirm our changing of the packing requirement.”Company A argued that Company B’s acceptance was effective and the contract was established then. Questions:（1）What is your opinion ? Give the reasons to support your opinion.（2）How to prevent such dispute?2.Mr. Smith, an American businessman, sold a batch of IBM computers to a Hong Kong importer, Mr. Cher. The sales contract was concluded in the United States of America on the terms of CIF Hong Kong. During execution of this contract, disputes arose between the seller and the buyer on the form and interpretation of the contract.Questions:In such a case, did the law of the U.S.A. or the law of Hong Kong apply to the disputes? Why ?3.A Chinese import and export company concluded a Sales Contract with a Holland firm on August 5 , 2000, selling a batch of certain commodity. The contract was based on CIF Rotterdam at USD 2 500 per metric ton. The Chinese company delivered the goods in compliance with the contract and obtained a clean-on\board Bill of Lading . During transportation, however, 100 metric tons of the goods got lost because of rough sea . Upon arrival of the goods ,the price of the contracted goods went down quickly. The buyer refused to take delivery of the goods and effect payment and claimed damages from the seller.Question:How would you deal with this case?4.A Chinese trading company A concluded a transaction in steel with a Hong Kong company B on the basis of FOB China Port. Company B immediately resold the steel to Company H in Libya on the terms of CFR Liberia .The L/C from B required the price terms to be FOB China Port and the goods to be directly delivered to Liberia . The L/C also required “Freight Prepaid” to be indicated on Bill of Lading.Question:Why did Company B perform so ? What should we do about it ?5.An export company was prepared to export a batch of tea sets on FOB terms. The buyer asked the company to book the ship on behalf of it , but the charges would be borne by the buyer .As the export company could not book the suitable ship in the stipulated time and the buyer did not agree to replace the transaction conditions ,the delivery was delayed . The buyer wanted to withdraw the contract based on the above reason.Question:IS buyer’s request reasonable?6.One of our companies imported a number of sheets according to CIF terms. When the goods arrived at our side, some damp sheets in transit were found. The seller presented the whole set of the documents agreed upon according to the contract and requested our company to make full payment.Can our company refuse to make the payment for the sheets because of the dampness or make claims ?7.One China Foods Co.,Ltd. Exports a batch of cider. The name of the goods is written as “APPLE WINE “ on the coming letter of credit by the foreign importing company. In order to be identical with the L/C , in all the documents the Chinese company also give the name of the goods as “APPLE WINE “. Unexpectedly, when the goods arrive at the port of importing company, they have been detained by the importing country customs and fined, because on both inner and outer package of this batch of wine, the name of the goods is “ CIDER” instead of “APPLE WINE “.As a result, the foreign company asked the Chinese company to compensation for the loss of the fines.Question:Does the Chinese company have any responsibility ?8.A Chinese export company exported some boxes of apple to Japan, according to the contract two parties concluded, the apple should be Grade Two. But when the seller made the shipment , they found some of the apple were corrupt because of damp weather , so in order to deliver the goods in time, the seller arrange goods immediately and sent the apple(Grade One ) instead, and the Chinese company still marked “Price be still fixed on Grade Two”.Question:Do you think whether the exporter fulfill the duty of the contract ? Why ?9.In 2010, a certain export company of China sent a group of businessmen to the United States for purchase of equipment. In New York both parties reached an oral agreement on such items as specifications, unit price, and quantity. Upon leaving, the group indicated to the other party that, when they got back to Beijing, they would draw a contract, which would become effective after being signed by both parties. After going back to Beijing, the group found that the clients withdrew their import of the equipment, and thus the contract was not signed and the L/C was not opened, either. The US side urged the Chinese side to perform the contract; otherwise they would lodge a claim with the Chinese side in the US.Question:How did the Chinese export company deal with this case in your opinion? Why ?10.A company purchased four kinds of steel plate: 420M/T, and the type is 6 inch, 8 inch ,10 inch and 12 inch. The quantity is 100 M/T each size, and the contract marked that: “5% more or less for each size, at seller’s option” . When the seller delivered the goods , the quantity is : 6 inch-70M/T; 8 inch-80 M/T; 10 inch-60 M/T; 12inch-210M/T. And the total quantity is 420M/T. When the exporter submits the full set of document, the importer refuses to receive the goods owing to quantity problems.Question:Do you think the importer’s action is reasonable ? List you reasons.1．某货轮在航行途中因电线走火，舱内发生火灾，经灌水灭火后统计损失，被火烧毁货物价值5000美元，因灌水救火被水浸坏货物损失6000美元。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
商业case分析例题
1、天力公司内部机构调整:会计李某负责会计档案保管工作，调离会计工作岗位，离岗前与接替者王某在财务科长的监交下办妥了会计工作交接手续。
李某负责会计档案工作后，公司档案管理部门会同财务科将已到期会计资料编造清册，报请公司负责人批准后，由李某自行销毁。
年底，财政部门对该公司进行检查时，发现该公司原会计李某所记的账目中有会计作假行为，而接替者王某在会计交接时并术发现这一问题。
财政部门在调查时，原会计李某说，已经办理会计交接手续，现任会计王某和财务科长均在移交清册上签了字，自己不再承担任何责任。
根据会计法律制度的有关规定，回答下列问题:
(1)公司销毁档案是否符合规定?
(2)公司负责人是否对会计作假行为承担责任?简要说明理由。
、(3)原会计李某的说法是否正确并简要说明理由
答:
(1)公司销毁档案不符合会计法律制度的规定。
根据《会计档案管理办法》的规定，保管期满的会计档案，应由单位档案管理机构提出销毁意见，会同会计机构共同签定，报单位负责人批准后，由单位档案管理机构和会计机构共同派员监销。
(2)公司负责人对会计作假行为应当承担责任。
《中华人民共和国会计法》规定:“单位负责人对本单位的会计工作和会计资料的真实性、完整性负责”、“单位负责人应当保证会计机构、会计人员依法履行职责，不得授意、指使、强令会计机构、会计人员违法办理会计事项。
”
(3)李某的说法不正确。
《中华人民共和国会计法》规定，交接工作完成后，
移交人员所移交的会计凭证、会计账簿、财务会计报告和其他会计资料是在其经办会计期间内发生的，应对这些会计资料的真实性、完整性负责，即便接替人员在交接时因疏忽没有发现所接会计资料在真实性、完整性方面的问题，如事后发现仍由原移交人员负责，原移交人员不应以会计资料已移交而推脱责任。
2、某国有企业发生如下情况:2005年2月，会计科长王某退休，在与新任会计科长张某办理会计交接手续时，因厂长在外地出差，人事科长负责监交工作。
2005年8月产品转型急需-批原材料，供货方提出先预付材料款30万元。
因该企业资金周转困难，会计科长张某指令会计人员给供货方开出一张30万元空头转账支票。
2006年2月企业财务会计报告对外报出时，主管会计工作的副厂长、总会计师和会计科长张某在财务报告，上加盖名章，厂长在财务会计报告，上签名，并加盖单位公章。
总会计师王某是否应当拒绝总经理的要求？
答：
总会计师王某应当拒绝总经理的要求。
因为总经理是违反了《会计法》中规定的“单位负责人对本单位会计资料的真实性、完整性负责”、任何单位或个人不得以任何方式授意、指使、强令会计机构、会计人员伪造、变造会计凭证，会计账簿和其他会计资料，提供虚假财务会计报告“，王某也违背了会计职业道德中的会计人员应当诚实守信、客观公正、坚持准则的要求。
3、A公司和B公司签订-项购销合同，A公司向B公司开出票后一个月付款的银行汇票。
B公司将汇票背|5的向C 公司转让,C公司义背书后向D公司转让。
请根据现行法规,回答下列问题:
(1)如果B公司未履行供化义务，A公司有无权利要求银行支付该汇票?
(2)如果银行拒绝支付，D公司作为持票人能否直接向A公司要求赔偿? B公
司和C公司对票据债务应否负责？
(3)如果D公司在遭银行拒绝付款后未按法定权限发出追索通知，对其追索权有何影响?
答:
(1)若B公司未履行供货义务，A公司无权利要求银行停止支付该汇票，因为付款银行的责任限于按照汇票记载事项支付汇票金额，对汇票当事人之间纠纷不承担责任，而票据债务人不得以其与持票人前于之间的抗辩理由对抗持票人。
(2)如果银行拒绝支付，D公司作为持票人可以直接向A公司要求赔偿，B 和C公司对票据债务承担连带责任。
(3)D公司末按法定期限发出追索通知，仍可行使追索权,但因此给前手或出票人造成的损失要自行承担赔偿责任，不过赔偿金额以汇票金额为限。
4、三星公司某采购人员持由该公司开户银行签发的，不能用于支现现金的银行本票，前往某销售公司购置一批价值100万元的商品，在前往途中，由于该采购人员保管不慎，银行本票被盗。
随后，三星公司根据该采购人员的报告，将银行本票被盗通知该银行本票的付款银行，要求挂失止付。
但该银行对上述情况进行审查后拒绝办理挂失止付。
问:
(1)该银行拒绝挂失止付是否正确?为什么?
(2)三星公司在被银行拒绝挂失止付后，可以采取哪些措施维护自己的权益?
答:
(1)该银行拒绝挂失止付是正确的。
因为《票据法》规定:木填明“现金”字样的银行本票丧失，不得挂失止付。
(2)①向人民法院申请公示催告②向人民法院提出普通诉讼。