20XX年ACCA考试《公司法与商法》冲刺题(1
10月自考《公司法》冲刺试题及答案
10月自考《公司法》冲刺试题及答案10月自考《公司法》冲刺试题及答案一、单项选择题1.公司的经营范围由( C)规定，并依法登记。
(A) 法律 (B) 董事会 (C) 公司章程 (D) 上级主管部门2.公司以其(A )为住所。
(A) 主要办事机构所在地 (B) 总部 (C) 主要营业地 (D) 登记地3.根据《中华人民共和国公司法》的规定，下列各项中，不属于股份有限公司董事会行使的职权的是(B )。
(A) 决定公司内部中管理机构的设置 (B) 对发行公司债券作出决议(C) 聘任或者解聘公司经理 (D) 据经理的提名，聘任或者解聘公司财务负责人4.根据《公司法》的规定，除国家授权投资的机构或者国家授权的部门可以单独设立国有独资的有限责任公司外，设立有限责任公司的股东法定人数是(D )。
(A) 2个以上20个以上 (B) 2个以上30个以下(C) 2个以上40个以下 (D) 50个以下5. 根据《公司法》的规定，有限责任公司的股东出资的金额不得低于有限责任公司注册资本的(B )。
A15% B30% C25% D20%6.有限责任公司股东会对公司增加或减少注册资本，公立、合并、解散、变更公司或者修改公司章程作出决议，必须经代表( C)以上表决权的股东通过。
(A) 1/2 (B) 1/3 (C) 2/3 (D) 1/47.根据《公司法》规定，股份有限公司注册资本的最低限额为人民币(A )万元。
(A) 500 (B) 2000 (C) 3000 (D) 50008.根据《公司法》规定，发行股份的股款缴足并经法定验资验资出具证明后，发起人应当在(C )内主持召开公司创立大会。
(A) 10日 (B) 15日 (C) 30日 (D) 60日9.根据《公司法》规定，股份有限公司的法定成立日期是(B )。
(A) 公司设立登记申请日期 (B) 公司营业执照签发日期(C) 公司依法成立公告日期 (D) 公司创立大会召开日期10.根据《公司法》的规定，以发起设立方式设立的股份有限公司，第一届董事由( C)选举产生。
acca考试题及答案
acca考试题及答案ACCA考试题及答案1. 财务报表分析中，哪些因素会影响企业的流动比率？A. 存货水平B. 应收账款周转率C. 应付账款周转率D. 长期债务水平答案：A、B、C2. 在ACCA考试中，以下哪项不是现金流量表的主要部分？A. 经营活动现金流B. 投资活动现金流C. 筹资活动现金流D. 利润表答案：D3. 根据国际财务报告准则(IFRS)，以下哪项不是资产减值测试的步骤？A. 识别资产是否存在减值迹象B. 计算资产的可收回金额C. 比较资产的账面价值和可收回金额D. 将资产的账面价值增加到其公允价值答案：D4. 在ACCA考试中，以下哪项不是企业合并时的会计处理方法？A. 购买法B. 权益结合法C. 合并法D. 分割法答案：D5. 根据ACCA考试内容，以下哪项不是影响企业资本结构决策的因素？A. 税收影响B. 经营风险C. 财务风险D. 市场利率答案：D6. 在ACCA考试中，以下哪项不是企业进行财务规划时需要考虑的方面？A. 资本预算B. 营运资金管理C. 股利政策D. 产品定价策略答案：D7. 根据ACCA考试内容，以下哪项不是企业进行风险管理时常用的工具？A. 风险矩阵B. 敏感性分析C. 决策树D. 盈亏平衡分析答案：D8. 在ACCA考试中，以下哪项不是企业进行国际税务规划时需要考虑的因素？A. 跨国税收协定B. 转移定价C. 税收抵免D. 国内税收法规答案：D9. 根据ACCA考试内容，以下哪项不是企业进行环境、社会与治理(ESG)报告的目的？A. 提高企业透明度B. 增强投资者信心C. 促进企业社会责任D. 增加企业利润答案：D10. 在ACCA考试中，以下哪项不是企业进行内部控制时需要关注的领域？A. 财务报告的准确性B. 资产的保护C. 遵守法律法规D. 产品创新答案：D。
ACCAF4考试-公司法与商法(基础阶段)历年真题精选及详细解析1109-38
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. 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
A. He has been unfairly dismissed
B. He has been constructively dismissed
C. He has been summarily dismissed
D. He has not bee following would be used as a method ofdetermining if an individual was an employee or self employed?
《商法学》复习题集与解析(考前练兵)
《商法学》复习题集与解析（考前练兵）一、单选题（1）下列关于商法基本原则的说法，错误的是（）A 商法基本原则统领商法，具有普遍适用意义B 商法基本原则具有指导意义，因而优先于商法规范适用C 强化商事组织原则是为了确保交易安全D 交易形态定型化是促进交易迅捷原则的要求正确答案: B（2）以下商事主体哪个不具备企业法人资格（）A 个人独资企业B 有限责任公司C 股份有限公司D 集体所有制企业正确答案: A（3）依商主体的组织结构形态或特征为标准，商主体可以分为（）A 固定商人和拟制商人B 商个人和商法人C 法定商人和注册商人D 大商人和小商人正确答案: B（4）下列各项中，不属于我国《企业法人登记管理条例》中规定的登记种类是（）A 开业登记B 变更登记C 注销登记D 分公司的设立登记正确答案: D（5）根据公司之间的控制与依附关系，公司可以分为（）A 总公司和分公司B 母公司和子公司C 无限公司和两合公司D 中国公司和外国公司正确答案: B（6）禁止发起人转让持有的本公司股份的期限是( )。
A 自出资之日起3年B 自公司成立之日起3年C 自出资之日起1年D 自公司成立之日起1年正确答案: D（7）下列关于人身保险合同中受益人的表述中，错误的是（）A 受益人可以是一个，也可以是多人B 受益人是多人的，如未确定受益份额，则按照相等份额享有受益权C 投保人变更受益人的，应当征得被保险人的同意D 被保险人变更受益人的，应当征得保险人的同意正确答案: D（8）依商主体的组织结构形态或特征为标准，商主体可以分为（）A 固定商人和拟制商人B 商个人和商法人C 法定商人和注册商人D 大商人和小商人正确答案: B（9）某证券公司代理王某买卖证券,为了多赚取佣金,诱导王某进行了没有必要的交易,致使王某损失2万元。
该证券公司的行为属于( )A 欺诈客户B 内幕交易C 虚假陈述D 合理的经营行为正确答案: A（10）股票发行不得采用下列那种方式? ( )A 溢价发行B 中间价发行C 平价发行D 折价发行正确答案: D（11）关于债权人会议主席的产生,下列表述符合《企业破产法》规定的是( )。
20XX年10月自考《公司法》考前冲刺题及答案(5)-自学考试.doc
查看汇总：2018年10月自考《公司法》考前冲刺题及答案汇总案例题1.某有限责任公司董事长李某认为该公司的章程已经不符合公司发展的需要，因此决定召开临时股东会议，修改公司章程。
2005年12月5日，股东张某等9人收到了仅由李某署名，没有董事会署名的会议通知，并于12月7日参加了股东会。
在12月7日的股东会上，李某宣读了公司章程修改草案，该草案引起了激烈的争论，李某等代表3/5股权的5名股东投票同意，张某等代表2/5股权的4名股东则投了反对票。
最后，会议主持人李某宣布，按照少数服从多数的原则，公司章程修改案通过。
问：此案中哪些做法违反现行法律规定?为什么2.甲、乙、丙、丁均为非国有企业。
2002年2月，甲、乙、丙、丁共同出资依法设立华昌有限责任公司(以下简称“华昌公司”)，注册资本为6000万元。
2006年2月6日华昌公司召开股东会会议，做出如下三项决议：(1)更换公司两名监事。
一是由乙企业代表陈某代替定企业代表王某;二是由公司职工代表李某代替公司职工代表徐某。
(2)决定于2006年4月发行公司债券800万元，用于扩大公司的生产经营。
(3)经代表三分之二以上表决权的股东通过，批准了公司董事会提出的从公司2100万元公积金中提取500万元转为公司资本的方案。
3月15日，华昌公司总经理用公司资产为其亲属提供债务担保。
要求：根据以上事实和现行公司法，回答以下问题：(1)股东会会议做出更换两名监事的决议是否符合我国《公司法》的规定?为什么?(2)股东会会议批准公司公积金转为资本方案的决议是否符合《公司法》的规定?为什么?(3)华昌公司总经理用公司资产为其亲属提供债务担保的行为是否符合《公司法》的规定?为什么?3.甲股份有限公司董事会由11名董事组成。
2005年5月10日，公司董事长张某召集并主持召开董事会会议，出席会议的共8名董事，另有3位董事因事请假;董事会会议讨论的下列事项，经表决有6名董事同意而获通过：(1)鉴于公司董事会成员工作任务加重，决定给每位董事会成员涨工资30%。
商法题库(含答案)
商法题库(含答案)Chapter 1 Overview of Commercial Law1.Fill in the XXX:1.The global commercial XXX 18th century and continues to this day。
It is an important step for human society towards the rule of law.2.XXX。
it cannot be used.3.nal commercial law mainly includes commercial identity law and two major parts of content.4.In terms of XXX een legal departments。
civil law is the common law or basic law。
and commercial law is the special law.5.XXX.6.The French commercial law system takes French commercial law as the core。
and rism XXX features of the legal system and XXX.7.The "German Commercial Code" was first promulgated in 1861.8.XXX of independent commercial n。
it is the basis for the establishment of commercial law and the essential feature that distinguishes commercial law from other legal departments.9.In terms of regulatory methods。
ACCA F4《公司法与商法》知识点讲解(3)
ACCA F4《公司法与商法》知识点讲解（3）1 Doctrine of judicial precedent1.1 Common law and equity are a body of judge-made laws contained in decisions of the courts called judgements.1.2 Judge – made law or case law is whereby judges follow the decisions of other judges. The doctrine of precedent is sometimes referred to as 'stare decisis': let the decision stand.1.3 For case law to be workable as a source of law it needs to achieve consistency. Various 'rules' have therefore developed to achieve this aim.1.4 ‘Rules’:1.4.1 Only statements of law made by judges can form precedent. In turn these statements must be divided up into ratio decidendi (the reason for the decision) and obiter dicta (other comments).Only the ratio decidendi forms the basis of precedent as it is this reasoning which is vital to his decision. Obiter dicta are statements of general law (or hypothetical situations) which are not necessary for the decision in the case and hence are not binding.1.4.2 As the ratio decidendi of a case stems from specific facts ifa precedent is to be followed in a subsequent case the facts of that case must be sufficiently similar.1.4.3 The precedent must have been set by a court capable of creating precedent and not have been overruled.1.5 Hierarchy of the courts:(a) House of Lords – binds all lower courts but not itself (exceptional cases)(b) Court of Appeal – binds all lower courts and itself(c) High CourtJudge sitting alone – binds all lower courts not divisional courtsJudges sitting together – binds all lower courts and divisional courts(d) CrownMagistrates – bind no-one at allCounty1.6 A precedent ceases to be binding if:(i) It has been overruled by statute or EU law or by a higher court.(ii) It can be distinguished on the facts i.e. if the material facts are not the same.1.7 Advantages:(i) Detail.(ii) Flexibility.(iii) Consistency.(iv) Fairness.1.8 Disadvantages:(i) Bulk.(ii) Restricts judicial discretion.(iii) reactive system.(iv) Lack of democratic accountability.1.9 Persuasive authority:These are decisions (e.g. those of commonwealth countries, inferior courts and obiter dicta) which are not binding but may influence the decisions of judges in future cases.。
20XX年ACCA考试知识点：公司法与商法(3
2016年ACCA考试知识点：公司法与商法(3)Chapter 3 Legal reasoning1 Doctrine of judicial precedent1.1 Common law and equity are a body of judge洠愀搀攀laws contained in decisions of the courts called judgements.1.2 Judge –made law or case law is whereby judges follow the decisions of other judges. The doctrine of precedent is sometimes referred to as 'stare decisis': let the decision stand.1.3 For case law to be workable as a source of law it needs to achieve consistency. Various 'rules' have therefore developed to achieve this aim.1.4 ‘Rules’:1.4.1 Only statements of law made by judges can form precedent. In turn these statements must be divided up into ratio decidendi (the reason for the decision) and obiter dicta (other comments).Only the ratio decidendi forms the basis of precedent as it is this reasoning which is vital to his decision. Obiter dicta are statements of general law (or hypothetical situations) which are not necessary for the decision in the case and hence are not binding.1.4.2 As the ratio decidendi of a case stems from specific facts if a precedent is to be followed in a subsequent case the facts of that case must be sufficiently similar.1.4.3 The precedent must have been set by a court capable of creating precedent and not have been overruled.1.5 Hierarchy of the courts:(a) House of Lords –binds all lower courts but not itself (exceptional cases)(b) Court of Appeal –binds all lower courts and itself(c) High CourtJudge sitting alone –binds all lower courts not divisional courtsJudges sitting together –binds all lower courts and divisional courts(d) CrownMagistrates –bind no-one at allCounty1.6 A precedent ceases to be binding if:(i) It has been overruled by statute or EU law or by a higher court.(ii) It can be distinguished on the facts i.e. if the material facts are not the same.1.7 Advantages:(i) Detail.(ii) Flexibility.(iii) Consistency.(iv) Fairness.1.8 Disadvantages:(i) Bulk.(ii) Restricts judicial discretion.(iii) reactive system.(iv) Lack of democratic accountability.1.9 Persuasive authority:These are decisions (e.g. those of commonwealth countries, inferior courts and obiter dicta) which are not binding but may influence the decisions of judges in future cases.2 Interpretation of statutes2.1 Interpretation:Statutory aids:(a) Interpretation Acts(b) Interpretation sections of individual statutes(c) PreamblesExtrinsic aids:(a) Dictionary(b) Hansard –Pepper v Hart(c) Reports of committees2.2 Presumptions:(a) Act applies to the whole of the UK but not elsewhere(b) Act won’t be contrary to existing EU or international law(c) Act won’t bind the Crown(d) Act won’t have retrospective effect(e) Act does not alter the existing law nor repeal other Acts.2.3 Interpretation Rules:OverviewSTATUTE –INTERPRETATION RULESLiteral Golden Mischief Purposive EG(a) Literal ruleThe literal rule requires judges to give words their ordinary dictionary meaning.(b) Golden ruleThe golden rule acknowledges that the application of the literal rule may give rise to an absurdity, hence the ordinary sense of the words can be modified to avoid such an absurdity.(c) Mischief ruleThis rule applies where the literal rule cannot be applied due to ambiguity. It seeks to look at the purpose for which the statute was enacted and interpret the statute in light of that.(d) Purposive approach (especially used in ECJ)Courts ascertain purpose of statute and give effect to it, whatever the wording of the statute. Some UK judges take a more purposive approach than others(e) Ejusdem generisWhere general words follow specific words the general words must be interpreted by reference to the specific words used.2.4 In Chapter 4 we consider the impact of the Human RightsAct 1998 on the interpretation of statutes.。
商法复习题(附答案)
一、判断正误1.企业破产案件由债务人所在地人民法院管辖。
( √ )2.人民法院对破产案件作出的裁定，除驳回破产申请的裁定外，一律不准上诉。
( √ )3.持票人取得票据如无对价或无相当对价，不能有优于其前手的权利( √ )4.票据侦务人可以以自己与出票人之间所有的基于人的关系的抗辩对抗持票人。
( X )5.股东全部缴纳出资后，以股东会决议的形式向公司登记机关提供各股东的出资证明。
( X )6.有限责任公司的股东会成员由全体股东选举产生。
( X )7.公司可以向其他有限责任公司、股份有限公司以及其他类型的企业投资，以公司的信用对外承担民事责任。
( X )8.债权人认为债权人会议决议违反法律规定的，可以在债权人会议作出决议后l0天内提请法院裁定。
( X )9.清算组成员多为政府公务员，但清算组并不隶属于政府，只是其工作由政府领导。
( X )10.合伙人之间有关利润和亏损的分担比例对债权人具有约束力。
( X )11.在重整保护期内，债务人的营业一律由管理人负责。
（X）12.债权人逾期不申报债权，即视为自动放弃。
（X）13.公司资不抵债，在任何情形下均为通常的破产事由。
（X）14.对破产案件的裁定，均不得提起上诉。
（X）二、单项选择题(每题1分)1.以下哪一种是我国《公司法》未规定的公司类型?( C )。
A.股份有限公司B.有限责任公司C.两合公司D.国有独资公司2.无形财产在公司的注册资本中一般不能超过( B )。
A.10％B.20％C.30％D.40％3.以下何者为可以发行可转换公司债的主体?( C )A.有限责任公司B.国有独资公司C.上市公司D.财政部4.禁止发起人转让持有的本公司股份的期限是( D )。
A.自出资之日起1年B.自公司成立之日起1年C.自出资之日起3年D.自公司成立之日起3年5.工商管理局干部姚某在审核某有限责任公司的注册申请时，提出以下不予批准的理由，其中哪一条不符合《公司法》的规定?( C )A.公司名称未表明有限责任公司字样 D.股东甲没有在公司章程上签名.盖章C.股东乙是一家与该公司经营业务相同的N公司的股东D.股东丙未缴足其出资额6.以下四人分别基于不同身份向人民法院申请一家有限责任公司破产。
商法考试资料（已精简内部资料）
商法考试资料（已精简内部资料）商法考试资料(已精简内部资料)商法一、判断题(正确的画√，错误的画X。
每题1分，共10分)1.保险合同的效力可不以保险利益的存在为前提。
( × )2.别除权的行使不参加集体清偿程序。
（√）3.出票日期属于汇票绝对记载事项。
（√）4.当事人经协商同意变更保险合同的，应当由保险人在原保险单或者其他保险凭证上批注或者附贴批单，或者由投保人与保险人订立变更的书面协议。
( √ )5.董事的任期由股东会决定，且董事会中成员应当有职工代表。
( × )6.独立董事必须出席董事会智但不必对每一项议案表态。
( × )7.对债权人来说，破产宣告使他们获得了向破产人追偿权利的许可。
( √ )8.非票据关系是相对于票据关系而言的一种法律关系，它也是基于票据本身而发生的。
( × )9.根据公司法的规定，设立公司必须制定公司章程，公司章程对公司、股东、董事、监事、经理具有约束力。
( √ )10.公司法人的民事权利能力只得由其法定代表人来行使。
( × )11.公司监事会有权任命经理。
( × )12.公司是由各投资者的投资所构成的财产综合体，具有独立承担民事责任的属性。
( √ )13.共享利润和共担风险是合伙关系的基本准则。
( √ )14.股份有限公司的性质可称为资合公司。
( √ )15.股份有限公司又称为人合公司。
( × )16.合伙企业的合伙财产，属于共同共有财产的性质。
( √ )17.汇票上不必记载" 无条件支付的委托" 的字样。
( × )18.经济法相对于商法来说具有优先适用的效力。
( √ )19.开立支票存款账户和领用支票，应当有可靠的资信，不需要存入一定的资金。
( × )20.美国商法一直以来都以商事习惯法和判例为主要渊源。
( × )21.民法和商法都调整平等主体之间财产关系和人身关系。
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2016年ACCA考试《公司法与商法》冲刺题(1)
Question： In relation to the law of contract,explain the rules relating to： (a)acceptance of an offer; (b)revocation of an offer. Answer： This question requires an explanation of the rules relating to the acceptance and revocation of offers in contract law.
(a)Acceptance is necessary for the formation of a contract. Once the offeree has accepted the terms offered, a contract comes into effect. Both parties are bound： the offeror can no longer withdraw their offer, nor can the offeree withdraw their acceptance. The rules relating to acceptance are：
(i)Acceptance must correspond with the terms of the offer. Thus, the offeree must not seek to introduce new contractual terms into their acceptance (Neale v Merrett (1930)).
(ii)A counter-offer does not constitute acceptance (Hyde v Wrench (1840)). Analogously, a conditional acceptance cannot create a contractual relationship (Winn v Bull (1877)). (iii)Acceptance may be in the form of express words, either oral or written. Alternatively, acceptance may be implied from conduct (Brogden v Metropolitan Railway Co (1877)).
(iv)Generally, acceptance must be communicated to the offeror. Consequently, silence cannot amount to acceptance (Felthouse v Bindley (1863)).
(v)Communication of acceptance is not necessary, however, where the offeror has waived the right to receive communication. Thus in unilateral contracts, such as Carlill v Carbolic Smoke Ball Co (1893), acceptance occurred when the offeree performed the required act. Thus, in the Carlill case, Mrs Carlill did not have to inform the Smoke Ball Co that she had used their treatment.
(vi)Where acceptance is communicated through the postal service, then it is complete as soon as the letter, properly addressed and stamped, is posted. The contract is concluded even if the letter subsequently fails to reach the offeror(Adams v Lindsell (1818)). However, the postal rule will only apply where it is in the contemplation of the parties that the post will be used as the means of acceptance. If the parties have negotiated either face to face, in a shop, for example, or over the telephone, then it might not be reasonable for the offeree to use the post as a means of communicating their acceptance and they would not gain the benefit of the postal rule.
The postal rule applies equally to telegrams (Byrne v Van Tienhoven (1880)). It does not apply, however, when means of instantaneous communication are used (Entores v Miles Far East Corp (1955)).
In order to expressly exclude the operation of the postal rule, the offeror can insist that acceptance is only to be effective on receipt (Holwell Securities v Hughes(1974)). The offeror can also require that acceptance be communicated in a particular manner. Where the offeror does not insist that acceptance can only be made in the stated manner, then acceptance is effective if it is communicated in a way no less advantageous to the offeror (Yates Building Co v J Pulleyn& Sons (1975)).
(b)Revocation is the technical term for the cancellation of an offer and occurs when the offeror withdraws their offer. The rules relating to revocation are：
(i)An offer may be revoked at any time before acceptance. However, once revocation has occurred, it is no longer open to the offeree to accept the original offer (Routledge v Grant (1828)).
(ii)Revocation is not effective until it is actually received by the offeree. This means that the offeror must make sure that the offeree is made aware of the withdrawal of the offer, otherwise it might still be open to the offeree to accept the offer(Byrne v Tienhoven (1880)).
(iii)Communication of revocation may be made through a reliable third party. Where the offeree finds out about the withdrawal of the offer from a reliable third party, the revocation is effective and the offeree can no longer seek to accept the original offer (Dickinson v Dodds (1876)).
(iv)A promise to keep an offer open is only binding where there is a separate contract to that effect. Such an agreement is known as an option contract, and it must be supported by separate consideration for the promise to keep the offer open.
(v)In relation to unilateral contracts, i.e. a contract where one party promises something in return for some action on the part of another party, revocation is not permissible once the offeree has started performing the task requested (Errington v Errington & Woods (1952)).