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備考是一條艱辛而又漫長的旅程,只有掌握了學習方法,才能輕松應對。為了幫助大家更好的備考,下面幫考網給大家分享一些ACCA考試F4考試試題,備考的小伙伴趕緊來練練手吧。
1.The role ofwhich of the following parties is to form a company?
A Subscriber
B Member
C Director
D Promoter
答案:D
2.Which of thefollowing is true regarding a register of directors?
A The register must include shadowdirectors
B The register must be made available forinspection by company members fora fee
C The register must include a serviceaddress foreach director
答案:C
A register of directors must include aservice address foreach director. It does not include a list of shadowdirectors. It should be available formembers to inspect forfree.
3.Which TWO ofthe following are methods that a promoter can use to avoid liability onpre-incorporation contracts?
(1) Signing the pre-incorporation contract/\\'on behalf of the company/\\'
(2) Executing the pre-incorporationcontract as a deed
(3) Buying an /\\'off-the-shelf/\\' company
(4) Novating the contract
A 1 and 2
B 1 and 3
C 2 and 3
D 3 and 4
答案:D
Buying an /\\'off-the-shelf/\\' company andnovating the contract are two ways that a promoter can avoid liability on apre-incorporation contract. The other options will not prevent the promoterfrom being liable.
4.Which of thefollowing statements concerning promoters is correct?
A An accountant who acts in a professionalcapacity in the formation of a company is a promoter
B A promoter may not make a profit as aresult of their position
C A promoter that acts as an agent forothers must not put themselves into a position where their own interests clashwith that of the company they are forming
D A promoter may not own shares in thecompany that they are forming
答案:C
Where a promoter acts as an agent forothers, they must not put themselves into a position where their own interestsclash with those of the company. Accountants acting in a professional capacityare not promoters.
A promoter may make a legitimate profit asa result of their position. There is nothing to stop a promoter from owningshares in the company that they form.
5.In the contextof the English legal system,which of the following courts ONLY has civiljurisdiction?
A Magistrates’ Court
B County Court
C High Court
答案:B
以上就是幫考網分享給大家的ACCA考試試題的內容,希望可以幫助到大家。如果想要了解更多關于ACCA考試的試題,敬請關注幫考網!
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ACCA考試怎么申請免考?:ACCA考試怎么申請免考?已注冊成功的學員,在獲得相關可申請免試的證書(例如會計學位、CPA證書)后可向ACCA申請追加免試:1、填寫免試申請表《Exemption。2、將申請表、證書的原件和翻譯件以電子版形式發送至[email protected]:3、請注意查收郵件或登錄MYACCA學員賬戶查看免試信息,4、確認時間為5個月左右版;(例如,7月15日前提交申請12月考試生效
ACCA考試有成績單嗎?:ACCA考試有成績單嗎?ACCA官方是不會像四六級考試那樣在通過考試后發成績單的,但是在通過全部科目后,ACCA學員可以通過官方網站下載ACCA準會員證書。然而各個科目雖然沒有單科成績單,但我們可以登錄官網進行查看。登錄myacca賬戶查看成績單的主要方式如下:1、登陸ACCA官網accaglobal.com,進入學員個人頁面;2、 輸入個人的學員注冊號碼及密碼后點擊按鈕“login”
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