ACCAF4考试-公司法与商法（基础阶段）历年真题及详细解析1109-38

　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 38 8

　 1. Ashraf was employed by Theta Ltd. In the last few weeks Theta Ltd has asked Ashraf to take abnormal risks in the way he works in order to be more efficient. In every situation, Ashraf has refused and relations with the management have deteriorated to such an extent that Ashraf has now resigned. In what manner has Ashraf left his employment?

　A. He has been unfairly dismissed

　B. He has been constructively dismissed

　C. He has been summarily dismissed

　D. He has not been dismissed

　参考答案 B

　2. Which of the following would be used as a method of

　determining if an individual was an employee or self employed?

　A. Vicarious test

　B. The multiple(economic reality)test

　C. Contractual test

　参考答案 B

　3. Which of the following is correct in relation to limited companies?

　A. Both private limited companies and public limited companies can be established with a sole director

　B. Both private limited companies and public limited companies must appoint a company secretary

　C. Both private limited companies and public limited companies can be established with a sole member

　参考答案 C

　4. Which of the following decision can be taken in a general meeting by the passing of an ordinary resolution?

　A. Change the company’s name

　B. Amend the company’s articles of association

　C. Authorise an increase in share capital

　参考答案 C

　5. Which of the following statements correctly describes private law?

　A. It is concerned with the law enforced between individuals

　B. It is solely concerned with business relationships

　C. It relates to state action against individuals

　参考答案 A

　6. A director of a company has received information from a debtor that the debtor can no longer pay in full when asked by the auditor about the value of debtors, the debtor says that he has not received any information that would lead to the need to write down the value of debtors. Which of the following statements is correct in respect of the facts above?

　A. The director has committed the offence of providing misleading information to an auditor

　B. This is an example of fraudulent trading on behalf of the director

　C. This is an example of wrongful trading on behalf of the director

　D. The director has committed no offence as it is the duty of an auditor to find out such information

　参考答案 A