ACCAF4考试-公司法与商法（基础阶段）历年真题及详细解析1109-39

　4 ACCAF4 考试- - 公司法与商法（基础阶段）

　历年真题 精选 及 详细 解析 1 1 109 9- -3 39 9

　 1. In the event that the shareholders wish to remove a director, what type of resolution is required?

　A. Ordinary resolution

　B. Written resolution

　C. Special resolution

　参考答案 A

　2. Otis goes on an activity weekend and decides to do a bungee jump. Before taking part in the jump. Otis signs a waiver of liability stating that the organizers of the weekend are not responsible for any injury to Otis. Unfortunately in making the jump Otis breaks his ankle. Which of the following defences could be used by the organizers in any claim by Otis for negligence?

　 A. Volenti non fit injuria

　B. Novus actus interveniens

　C. Contributory negligence

　D. Res ipsa loquitur

　参考答案 A

　3. For each of the following contractual terms, is it a condition or a warranty that is being described？

　ConditionWarranty

　Breach of this term entitles the injured party to claim damages but not to treat the contract as discharged？

　Breach of this term entitles the injured party to treat the contract as discharged and to claim damages？

　参考答案 Warranty Condition

　4. Are each of the following statement regarding the distribution of dividends true or false?

　TrueFalse

　Additional depreciation charged on a revalued asset may be treated as a realized profit ?

　Private companies(应该是 public) may not pay dividends which would reduce net asset value to less than called up share capital plus undistributable reserves ?

　参考答案 False False

　5. A client mentions to his accountant, who was preparing the client’s account, that he has also done some work ‘cash in hand’ This work is not accounted for in the company’s books. Which liability would the accountant avoid by disclosing the tax evasion to the National Crime Agency?

　A. Fraudulent trading

　B. Market abuse

　C. Insider dealing

　D. Money laundering

　参考答案 D