根据下列选项，回答 73～74 题： 第 73 题 三棱针刺络法常取的腧穴是（）

Japan's trading partners' attitude towards its growing trade surplus can be described as

A．angry.

B．indifferent.

C．overjoyed.

D．worried.

Although the company did manage to make a small profi t in its fi rst year of trading, it was never a great success and in its second year of trading it made a loss of ￡10,000.

At that time Fran said he thought the company should cease trading and be wound up. Gram and Hen, however,were insistent that the company would be profi table in the long-term so they agreed to carry on the business, with Fran taking less of a part in the day-to-day management of the business, although retaining his position as a company director.

In the course of the next three years Gram and Hen falsifi ed Ire Ltd’s accounts to disguise the fact that the company had continued to suffer losses, until it became obvious that they could no longer hide the company’s debts and that it would have to go into insolvent liquidation, with debts of ￡100,000.

Required:

Advise Fran, Gram and Hen as to any potential liability they might face as regards:

(a) fraudulent trading, under both criminal and civil law; (5 marks)

(b) wrongful trading under s.214 of the Insolvency Act 1986. (5 marks)

(i) price of cotton – RMB 20,000 yuan/ton;

(ii) payment – 30% of total price payment in advance, remaining 70% payment at the time of delivery of the goods;

(iii) transport of goods – cost to be borne by Textile Company, delivery within seven days after the conclusion of the contract.

Upon receipt of the offer, Textile Company replied via a fax to Trading Co which stated: ‘We accept all the terms and conditions of your offer and will take delivery of the goods within seven days upon the conclusion of this contract. Please keep the cotton in good condition and with sound package.’ Trading Co received the fax but did not respond to it.

Textile Company hired a logistics company, five days after sending the fax, to take delivery of the cotton from Trading Co but failed to take any goods from Trading Co. Trading Co insisted that it was not under a contractual obligation to sell the goods to Textile Company, as there was no contract between the two parties. Trading Co stated further that the fax sent by Textile Company added the term ‘keep the cotton in good condition and with sound package’, which should be regarded as additions to the offer and constituted a counter-offer by Textile Company, rather than an acceptance. Therefore, the two parties did not reach an agreement on the terms and conditions for the sale of the cotton.

Required:

In accordance with the Contract Law of China, analyse the scenario and discuss:

(a) whether there was a contract between Trading Co and Textile Co, and explain your reasoning; (8 marks)

(b) the legal nature of Textile Company’s fax to Trading Co. (2 marks)

Trading Co issued an offer to Textile Company to sell 1,000 tons of imported cotton. Among other things, the offer contained the terms and conditions as follows:

(i) price of cotton – RMB 20,000 yuan/ton;

(ii) payment – 30% of total price payment in advance, remaining 70% payment at the time of delivery of the goods;

(iii) transport of goods – cost to be borne by Textile Company, delivery within seven days after the conclusion of the contract.

Upon receipt of the offer, Textile Company replied via a fax to Trading Co which stated: ‘We accept all the terms and conditions of your offer and will take delivery of the goods within seven days upon the conclusion of this contract. Please keep the cotton in good condition and with sound package.’ Trading Co received the fax but did not respond to it.

Textile Company hired a logistics company, five days after sending the fax, to take delivery of the cotton from Trading Co but failed to take any goods from Trading Co. Trading Co insisted that it was not under a contractual obligation to sell the goods to Textile Company, as there was no contract between the two parties. Trading Co stated further that the fax sent by Textile Company added the term ‘keep the cotton in good condition and with sound package’, which should be regarded as additions to the offer and constituted a counter-offer by Textile Company, rather than an acceptance. Therefore, the two parties did not reach an agreement on the terms and conditions for the sale of the cotton.

Required:

In accordance with the Contract Law of China, analyse the scenario and discuss:

(a) whether there was a contract between Trading Co and Textile Co, and explain your reasoning; (8 marks)

(b) the legal nature of Textile Company’s fax to Trading Co. (2 marks)

A．the International Monetary Fund

B．international agreements between the two trading partners

C．supply and demand conditions for the currency of each country

D．trading activities in the money markets of each country

(b) Assuming that Thai Curry Ltd claims relief for its trading loss against total profits under s.393A ICTA 1988,calculate the company’s corporation tax liability for the year ended 30 September 2005. (10 marks)

A．under

B．above

C．over

D．beyond