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[真題]2020年ACCAF4考試:書面決議和公司注冊的考題
幫考網校2020-10-16 10:25
[真題]2020年ACCAF4考試:書面決議和公司注冊的考題

成功是為努力者準備的,今天你努力了嗎?今日小題庫“[真題]2020年ACCAF4考試:書面決議和公司注冊的考題”,一起來檢驗學習成果吧。

【Questions】

1 Which of the following is an offer?

A.An invitation to tender

B.A tender

C.A display of goods in a shop window

2 Which of the following can be achieved by a private limited company passing a written resolution?

A.The removal of an auditor

B.The removal of a director

C.The appointment of a director

3 In relation to a company paying a dividend, which of the following statements is correct?

A.Any unlawful dividend may be reclaimed from the shareholders or the directors.

B.All dividends to preference shareholders must be paid irrespective of company profits.

C.A dividend may be partially funded from the share premium account.

D.The dividend may be increased by the members if they object to the directors’ recommendation.

【Answers】

1 A tender An offer is a promise to be bound on particular terms.

A tender would amount to such a promise which is capable of acceptance. A tender document sets out the terms on which. the offeror is willing to carry out the work.

2 The appointment of a director There are only two reasons which cannot be passed as written resolutions: those proposed to remove a director and those proposed to remove an auditor.

3 Any unlawful dividend may be reclaimed from the shareholders or the directors.The directors or shareholders may be liable for the amount of any unlawful dividence.

【Questions】

1 A defendant being sued under the tort of negligence has offered a defence that the claimant knew about and fully and freely consented to the risk.

Which of the following describes this defence?

A.Novus actus interveniens

B.Volenti non fit injuria

C.Contributory negligence

D.The \'but for\' test

2 In relation to the registration of a company, which of the following names will NEVER be permitted?

A.One which is the same as the name of a company already on the register.

B.One which implies a connection with a professional body.

C.One which implies a connection with the government.

3 Which rule of statutory interpretation suggests that words draw meaning from the other words around them?

A.Expressio unius est exclusion alterius

B.Noscitur a sociis

C.Eiusdem generis

D.In pari materia

【Answers】

1 Volenti non fit injuria The defence of volenti non fit injuria applies when a claimant both knew of the risk of harm and fully and freely consented to it.

2 One which is the same as the name of a company already on the register Sections 53 and 54 of the Companies Act 2006.deal with names whose use suggests a link with the government. According to the Act, the Secretary of State has the power to oversee this and grant approval.

3 Noscitur a sociis Noscitur a sociis translates as \'a word is known by the company it keeps\', meaning that an unclear word or phrase should have meaning based on the words or phrases around it.

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