ACCAF4考试-公司法与商法(基础阶段)历年真题及详细解析1109-40

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 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- - 40

  1. Which TWO of the following statements about remedies in contract law are correct?

 A. Equitable remedies are only available at the discretion of the court

 B. The aim of an injunction is to restore the parties to their exact pre-contractual position(Rescission 才是)

 C. Rescission is a common law remedy (是 equity)

 D. Specific performance requires someone to complete their part of the contract

 参考答案 A

 2. Under the Insolvency Act 1986, which TWO of the following are the possible grounds on which a petition for a compulsory

 winding up order can be made?

 A. A public company has not been issued with a trading certificate within one year of incorporation

 B. A director has breached a statutory duty

 C. A company has not commenced business within one year of being incorporated

 D. A minority shareholder has been unfairly treated

 参考答案 AC

 3. In March Pushpa was hired to be a tour guide for five weeks in July. However in May, the tour company contact Pushpa to cancel the agreement. Which statement is NOT correct as to Pushpa’s rights on hearing of the cancellation in May?

 A. She must accept the cancellation and claim damages

 B. She may treat the contract as valid, complete her side of the

 bargain and then sue for damages

 C. She may treat the contract as discharged and sue for damages immediately

 参考答案 A

 4. Which of the following is NOT an allowable use of the share premium account?

 A. To write off the expense of issuing bonus shares

 B. To write off the commissions paid on bonus shares issued

 C. To write off any discount on bonus shares issued

 D. To issue fully paid-up bonus shares

 参考答案 C

 5. Which TWO of the following are requirements of the postal rule in contract law?

  A. The use of postal acceptance must be in the contemplation of both parties

 B. The offer must have been made via the post

 C. The offeree has stated that the post is the prescribed method of acceptance

 D. The letter of acceptance must be correctly addressed

 参考答案 AD

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