哈嘍，各位小伙伴，最近備考狀態如何啊，現在就來檢驗下自己近段時間的學習情況吧，今日幫考網帶來[真題]2020年ACCA考試：公司法與商法的相關考題(3)，一起來測試一下吧。

【Questions】

題1 Which of the following is a reason treated by a judge as a basis for their decision?

A.Stare decisis

B.Obiter dicta

C.Ratio decidendi

題2 Which of the following is NOT a duty imposed by law on an employer?

A.To allow employees time off to look for alternative work.

B.To allow employees who are trade union officials time off to attend to official union duties.

C.To allow an employee time off work to perform certain public duties.

D.To allow a pregnant employee time off work for antenatal care.

題3 Which of the following is NOT part of the role of non-executive directors in a company?

A.Bringing independent, external expertise to the decision-making of the board.

B.Helping to hold executive directors accountable at board level.

C.Promoting the success of the company through effective day-to-day.

D.engagement with company decision-making.

題4 Which TWO of the following statements about fraudulent trading are correct?

A.It constitutes trading with the intention to defraud creditors.

B.Only directors and shadow directors may be liable for fraudulent trading.

C.It can result in both a civil and a criminal action.

D.It is defined as trading when the person is aware or should have been aware that the company was insolvent and failed to minimise losses.

【Answers】

題1 Ratio decidendi Ratio decidendi translates as \'the reason\' or \'the rationale for the decision\'. As such it is a necessary step towards the judge\'s conclusion.

題2 To allow employees time off to look for alternative work Employers have no duty to allow employees time off to look for alternative work, however where an employee has been given notice of redundancy, they are allowed time off to look for alternative work or to arrange training for other work.

題3 Promoting the success of the company through effective day-to-day engagement withcompany decision-making Non-executive directors will not be involved in the day-to-day running of the company. Their function is to provide an important governance function – testing the effectiveness of the executive directors and bringing outside expertise to bear in a more independent manner.

題4 It constitutes trading with the intention to defraud creditors It can result in both a civil and a criminal action Fraudulent trading is defined as trading with the intention to defraud creditors and can result in both a civil and a criminal action.

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