ACCAF4公司法与商法题库

问题1

Which of the following must be proved to win a case of fraudulent trading under the Insolvency Act 1986?

所选答案：

The fraud was intended

正确答案：

The fraud was intended

问题2

Which of the following parties has their interest paid last out of a liquidated company's assets?

所选答案：

Members

正确答案：

Members

问题3

At which point before its payment does a dividend become a debt of the company?

所选答案：

When it is declared by the company in general meeting

正确答案：

When it is declared by the company in general meeting

问题4

Which of the following types of director is expressly appointed as such?

所选答案：

De jure

正确答案：

De jure

问题5

Subsequent fixed charges will rank behind the floating charge if a clause of ( ) has been registered.

所选答案：

negative pledge clause

正确答案：

negative pledge clause

问题6

Which of the following criteria must a private company meet before it can trade?

所选答案：

It must have obtained a certificate of incorporation from the Registrar of Companies

正确答案：

It must have obtained a certificate of incorporation from the Registrar of Companies

问题7

Which is the disadvantage by incorporating the business into a private limited company?

所选答案：

Cannot offer its shares to the public

正确答案：

Cannot offer its shares to the public

问题8

Which of the following is an effect of a company's separate legal personality?

所选答案：

The company is liable for its own debts and the member's liability is limited to its capital contribution.

正确答案：

The company is liable for its own debts and the member's liability is limited to its capital contribution.

问题9

Which of the following parties appoints the company secretary?

所选答案：

The directors

正确答案：

The directors

问题10

得0 分，满分1 分

Which of the following is a characteristic of a non-executive director?

所选答案：

They are individuals whose instructions concerning running the company are followed

正确答案：

They are not involved in the day-to-day running of the company

问题11

Which of the following is correct concerning the market value of a company's shares?

所选答案：

"Market value may be equal, greater or lower than nominal value"

正确答案：

"Market value may be equal, greater or lower than nominal value"

问题12

Which of the following is required to permit a public company to reduce its share capital?

所选答案：

A special resolution and court approval

正确答案：

A special resolution and court approval

问题13

Which of the following parties may apply to the court for the compulsory winding-up of a company?

所选答案：

A creditor who is owed more than ￡750 and who sent the company a written demand for it over three weeks ago and has not had a reply

正确答案：

A creditor who is owed more than ￡750 and who sent the company a written demand for it over three weeks ago and has not had a reply

问题14

Distributable profits are defined as

所选答案：

Accumulated realised profits less accumulated realised losses.

正确答案：

Accumulated realised profits less accumulated realised losses.

问题15

Which of the following contracts does a company secretary have the power to bind their company in?

所选答案：

Car hire for transporting customers to meetings with the directors

正确答案：

Car hire for transporting customers to meetings with the directors

问题16

Which of the following statements regarding the differences between loan capital and share

capital is correct?

所选答案：

"Unlike loan capital, share capital does not have to be repaid within fix period"

正确答案：

"Unlike loan capital, share capital does not have to be repaid within fix period"

问题17

How many days' notice is required for a meeting where a resolution requires special notice?

所选答案：

28

正确答案：

28

问题18

得0 分，满分1 分

Which of the following auditors are deemed automatically reappointed each year unless specific circumstances dictate otherwise?

所选答案：

Auditors of quoted companies

正确答案：

Auditors of private limited companies

问题19

Which of the following may NOT be achieved by written resolution?

所选答案：

Removal of an auditor or a director

正确答案：

Removal of an auditor or a director

问题20

"In a company limited by shares, what is the limit of a member's liability?"

所选答案：

"The amount of share capital they have purchased, including any amounts outstanding on the shares that they own"

正确答案：

"The amount of share capital they have purchased, including any amounts outstanding on the shares that they own"

问题21

A company’s articles of association may be altered by the company by passing ( ) to that effect in general meeting.

所选答案：

Special resolution

正确答案：

Special resolution

问题22

Which of the following is the name given to companies that are created by directors of insolvent companies in order to continue their business illegally?

所选答案：

Phoenix companies

正确答案：

Phoenix companies

问题23

What is the name given to dividends that are paid part of the way through a company's financial year?

所选答案：

Interim dividends

正确答案：

Interim dividends

问题24

How many days after creation must a charge be registered in order for it to be valid and enforceable?

所选答案：

21

正确答案：

21

问题25

Which of the following statements concerning wrongful trading is correct?

所选答案：

A case of wrongful trading is brought by a company's liquidator

正确答案：

A case of wrongful trading is brought by a company's liquidator

问题26

A company may have restricted objects and therefore it may not be permitted to enter into certain contracts.Which of the following statements describes the position of third parties whose contract with a company is outside the scope of its objects?

所选答案：

The contract will be binding on the company and the third party

正确答案：

The contract will be binding on the company and the third party

问题27

Which of the following is the title of the liquidator involved in a compulsory liquidation?

所选答案：

Official receiver

正确答案：

Official receiver

问题28

Which of the following is true concerning issuing shares?

所选答案：

"Where a shareholder did not pay the full nominal value of their share on issue, the debt transfers to the new shareholder if the share is sold"

正确答案：

"Where a shareholder did not pay the full nominal value of their share on issue, the debt transfers to the new shareholder if the share is sold"

问题29

Which of the following is an undistributable reserve for the payment of a dividend?

所选答案：

Capital redemption reserve

正确答案：

Capital redemption reserve

问题30

A promoter sent the documents needed to register a company to the Registrar of Companies on 1/1/X1. The Registrar received the documents on 4/1/X1. The certificate of incorporation is dated 6/1/X1 and it is received by the promoter on 8/1/X1.

所选答案：

6/1/X1

正确答案：

6/1/X1

问题31

Which of the following describes the correct way that directors should use their powers?

所选答案：

For a proper purpose that is honestly believed to be in the best interests of the company

正确答案：

For a proper purpose that is honestly believed to be in the best interests of the company

问题32

How many directors are required to retire at the first annual general meeting of a public company?

所选答案：

All of the directors

正确答案：

All of the directors

问题33

Which of the following resolutions is required to remove a director from office?

所选答案：

Ordinary resolution with special notice

正确答案：

Ordinary resolution with special notice

问题34

Which of the following statements regarding members wishing to amend a company's articles of association is correct?

所选答案：

The change must be bona fide for the benefit of the company as a whole

正确答案：

The change must be bona fide for the benefit of the company as a whole

问题35

The powers of a company's directors are defined in which company document?

所选答案：

Articles of Association

正确答案：

Articles of Association

问题36

Which of the following statements in relation to the offence of bribery is correct?

所选答案：

It is an offence for a corporation to fail to prevent bribery

正确答案：

It is an offence for a corporation to fail to prevent bribery

问题37

Which of the following is the statutory duty of an auditor?

所选答案：

To report to the members that the accounts give a true and fair view and have been properly prepared in accordance with the Companies Act

正确答案：

To report to the members that the accounts give a true and fair view and have been properly prepared in accordance with the Companies Act

问题38

What is not a company’s loan capital?

所选答案：

Allotment of shares at a premium

正确答案：

Allotment of shares at a premium

问题39

Which of the following determines whether a voluntary winding-up is a members' or creditors' voluntary winding-up?

所选答案：

The solvency of the company

正确答案：

The solvency of the company

问题40

Which of the following must an auditor of a company provide if they are removed from office at a general meeting?

所选答案：

A statement to members and creditors of whether there are circumstances that the auditor believes should be brought to their attention

正确答案：

A statement to members and creditors of whether there are circumstances that the auditor believes should be brought to their attention

问题41

As soon as a public company obtains a certificate of incorporation, they can commence trading. 所选答案：错

正确答案：错

问题42

得0 分，满分2 分

In a limited liability partnership, there are two types of partners: general partners and limited partners.

所选答案：对

正确答案：错

问题43

Fraudulent trading is not only a civil offence but also a criminal offence. It is the ground for a disqualification order against the directors in default.

所选答案：对

正确答案：对

问题44

Debenture is a written acknowledgment of a debt. Secured debentures take the priority in payment over unsecured debentures.

所选答案：对

正确答案：对

问题45

得0 分，满分2 分

Dividend is tax-deductible.

所选答案：对

正确答案：错

问题46

得0 分，满分2 分

Case law is a kind of judge made law and it consists of the decisions of all courts.

所选答案：对

正确答案：错

问题47

The aim of damages remedy is to place the innocent party (or claimant) in the same position as if the contract had been performed.

所选答案：对

正确答案：对

问题48

According to the principle of measure of damages, one can only claim for actual loss suffered and the claimant need not take steps to mitigate loss.

所选答案：错

正确答案：错

问题49

Dividends can only be paid out of company profits or other distributable reserves.

所选答案：对

正确答案：对

问题50

“Damages”is the most common remedy for breach of contract in common law.

所选答案：对

正确答案：对

问题51

"In an administration, if a moratorium over the company's debts commences. The following conducts are forbiddened, without the permission from the court:"

所选答案：

Commencement/continuation of any legal process against the company.

Security over company property to be enfored;

Goods held under hire purchase to be enforeced;

A landlord to conduct forfeiture by peaceable entry;

正确答案：

Commencement/continuation of any legal process against the company.

Security over company property to be enfored;

Goods held under hire purchase to be enforeced;

A landlord to conduct forfeiture by peaceable entry;

问题52

Which TWO of the following terms are associated with criminal law?

所选答案：

Punishment

Public law

正确答案：

Punishment

Public law

问题53

Which TWO of the following are criminal offences that directors of a company may commit as a consequence of their company being insolvent?

所选答案：

Making a false declaration of solvency

Fraudulent trading

正确答案：

Making a false declaration of solvency

Fraudulent trading

问题54

Which of the following are included in the content of a company's model articles of association? 所选答案：

Payment of dividends

Appointment of directors

正确答案：

Payment of dividends

Appointment of directors

问题55

In which of the following circumstances may the veil of incorporation be lifted?

所选答案：

To allow directors of insolvent companies to be found liable for the debts of the company

To treat a group company as a single economic entity

正确答案：

To allow directors of insolvent companies to be found liable for the debts of the company

To treat a group company as a single economic entity

问题56

Which TWO of the following are valid uses of a share premium account?

所选答案：

To issue fully paid shares under a bonus issue

To pay issue costs and expenses in respect of a new share issue

正确答案：

To issue fully paid shares under a bonus issue

To pay issue costs and expenses in respect of a new share issue

问题57

Which of the following are advantages of using a debenture trust deed?

所选答案：

The deed creates a charge or charges over the company's assets which creates security

A single trustee of the debentureholders is appointed so the company only has to deal with one person

正确答案：

The deed creates a charge or charges over the company's assets which creates security

A single trustee of the debentureholders is appointed so the company only has to deal with one person

问题58

Payment for shares in public companies must satisfy the following requirements:

所选答案：

Shares issued by a public company may be paid up in cash or non-cash form.

"Shares in a public company may NOT be paid for by an ""undertaking to do work or to perform services"" in the future."

A public company may not allot shares unless at least 25% of their nominal value and the whole of any premium is paid up.

Payment for shares by non-cash consideration must be independently valued.

正确答案：

Shares issued by a public company may be paid up in cash or non-cash form.

"Shares in a public company may NOT be paid for by an ""undertaking to do work or to perform services"" in the future."

A public company may not allot shares unless at least 25% of their nominal value and the whole of any premium is paid up.

Payment for shares by non-cash consideration must be independently valued.

问题59

得0 分，满分2 分

"The auditors are given certain legal rights to enable them to carry out their duties, such as:"

所选答案：

A right to attend general meetings of the company

A right of access to the books and records of the company

A right to require such information and explanations from the company’s officers

正确答案：

A right to receive notice of any written resolution proposed.

A right to attend general meetings of the company

A right of access to the books and records of the company

A right to require such information and explanations from the company’s officers

问题60

得0 分，满分2 分

"About floating charge, which of the following statements are correct?"

所选答案：

This relates to a specific asset as soon as created.

This charge is secured on the company's assets generally. The assets may be traded freely.

The charge attaches to specific assets when crystallises.

正确答案：

This charge is secured on the company's assets generally. The assets may be traded freely.

The charge attaches to specific assets when crystallises.

问题61

"There are some specific effects of compulsory liquidation, such as:"

所选答案：

Any legal proceedings in progress against the company are halted.

Any transfer of the company’s is void unless approved by the court.

The employees of the company are automatically dismissed.

Floating charges crystallize

正确答案：

Any legal proceedings in progress against the company are halted.

Any transfer of the company’s is void unless approved by the court.

The employees of the company are automatically dismissed.

Floating charges crystallize

问题62

A company’s articles of association deal mainly with matters including:

所选答案：

Dividends

The company’s aims and purpose

The convening and conduct of general meetings

The issue and transfer of shares and class rights

正确答案：

Dividends

The company’s aims and purpose

The convening and conduct of general meetings

The issue and transfer of shares and class rights

问题63

Grounds for Disqualification of a director are:

所选答案：

"who is convicted of an indictable criminal offence in connection with the promotion, formation management or liquidation of a company or with the receivership or management of company property."

who has persistently defaulted in file documents or notify the Registrar of Companies as required by CA2006.

the person used to be a director of a bankrupt company and his conduct/general capability makes him unfit to be a director in a new company.

who is guilty of an offence of fraudulent trading or wrongful trading.

正确答案：

"who is convicted of an indictable criminal offence in connection with the promotion, formation management or liquidation of a company or with the receivership or management of company property."

who has persistently defaulted in file documents or notify the Registrar of Companies as required by CA2006.

the person used to be a director of a bankrupt company and his conduct/general capability makes him unfit to be a director in a new company.

who is guilty of an offence of fraudulent trading or wrongful trading.

问题64

Undistributable reserves are:

所选答案：

revaluation reserve;

capital redemption reserve;

share premium account;

any other controlled reserve (this could be defined in the memorandum or articles or come from statute).

正确答案：

revaluation reserve;

capital redemption reserve;

share premium account;

any other controlled reserve (this could be defined in the memorandum or articles or come from statute).

问题65

Which of the following are offences related to money laundering?

所选答案：

laundering

Failure to report

Tipping off

正确答案：

laundering

Failure to report

Tipping off

问题66

The key points for the definition of shares are:

所选答案：

It is a form of bargain between such principles as majority control and minority protection.

The shares must be paid for.(liability)

"It gives a proportionate entitlement to dividends, votes and return of capital.(interest)"

正确答案：

It is a form of bargain between such principles as majority control and minority protection.

The shares must be paid for.(liability)

"It gives a proportionate entitlement to dividends, votes and return of capital.(interest)"

问题67

"LT is an accountant who works for Tapa Ltd, a company owned by SP. LT has devised a scheme where Tapa Ltd can illegally disguise certain revenues so that the company's tax charge is reduced. Any tax that the scheme saves is paid to SP as a dividend.Which offences has LT committed?"

所选答案：

Tipping off

Failure to report

Laundering

正确答案：

Tipping off

Failure to report

Laundering

问题68

The money laundaring process usually involves the following phases: 所选答案：

Integration

Layering

Placement

正确答案：

Integration

Layering

Placement

问题69

Which of the following will end an administration period?

所选答案：

After 12 months have elapsed since the administration commenced The success of the administration

正确答案：

After 12 months have elapsed since the administration commenced The success of the administration

问题70

Which of the following are true regarding public companies?

所选答案：

A public company's issued share capital must more than 50000 pounds A public company must have a minimum of two directors

正确答案：

A public company's issued share capital must more than 50000 pounds A public company must have a minimum of two directors