ACCA考试模拟试题（2019/1/3）

第1题：

【分析题】：

第2题：In relation toCompanies Ordinance, 1984, describe the following: (b) an annual general meeting; and, (3 marks)

【分析题】：

第3题：

【分析题】：

第4题：

【分析题】：

第5题：

【分析题】：

第6题：Due to a recession in trade, HancockConfectionary Ltd decides to sell its wholly owned subsidiary, Nougat LtD、Nougat Ltd constitutes the greater part of HancockConfectionary Ltd’s business. Garry, a director of both HancockConfectionary Ltd and Nougat Ltd, agrees with the chief accountant of Nougat Ltd that they will together buy the subsidiary from HancockConfectionary Ltd for R500 000.Required:Discuss the provisions of company law that apply to this transaction. (10 marks)

【分析题】：

第7题：AhChong,Baloo,Cindy andDodo are the directors of SusahBhd (the company), which has an issued capital of RM1 million made up of 1 million 1 RM ordinary shares. They were appointed as directors two years ago.Each of them holds 15% of the issued shares of the company. The remaining 40% is held by 10 other shareholders.Three weeks ago, following a board resolution, the directors issued 500,000 new shares to KamCheng, a close friend of theirs.Cindy is the managing director of the company. Two weeks ago,Cindy, who is now 71 years old, entered into a contract on behalf of the company to purchase offi ce stationery from Opis SdnBhd at a price of RM100,000.Last week, following an argument among the directors at a board meeting,Baloo,Cindy andDodo decided to removeAhChong as a director. A、notice signed byBaloo,Cindy andDodo was sent toAhChong stating that he had been removed as a director with immediate effect.Required:AdviseAh Lee, a member, who wishes to know the following : (b) whether the contract for the purchase of offi ce stationery can be invalidated on the ground thatCindy was disqualifi ed to act as a director of the company; and (3 marks)

【分析题】：

第8题：

【分析题】：

第9题：Since Hongyan MechanicalEngineeringCo Ltd (HongyanCo) could not settle the huge amount of debts due, its creditors applied for bankruptcy in the competent people’s court. The court accepted the application of the creditors and declared the bankruptcy of HongyanCo. The court designated a bankruptcy administrator to be in charge of the bankruptcy liquidation.During the process of bankruptcy liquidation, the bankruptcy administrator formulated a list of bankruptcy assets, debts due and declared credits.(a) the appraised bankruptcy assets of HongyanCo were as follows:(i) Office building – appraised value of RMB、2,400,000 yuan, mortgaged for a loan borrowed from theCommunicationBank.(ii) Investment to a mutual fund – RMB、1,400,000 yuan.(iii) A、rental receivable fromCompany A、– RMB、1,900,000 yuan.(iv) Giving up a creditor’s right due 10 months before the bankruptcy of HongyanCo – RMB、1,000,000 yuan.(b) the declared credits by HongyanCo’s creditors were as follows:(i)CommunicationBank’s loan – principal RMB、2,000,000 yuan with 10% of annual interest rate for two years.(ii)CompanyA’s credit due – RMB、7,000,000 yuan.(iii)CompanyB’s credit under a sales contract payable by HongyanCo – RMB、1,500,000 yuan.(iv)CompanyC’s damages due to the termination of contract by the bankruptcy administrator – RMB、1,400,000 yuan.Required:Answer the following questions in accordance with the relevant provisions of theEnterpriseBankruptcy Law ofChina and give your reasons for your answer: (a) state which creditor should be satisfied in the priority order in the allocation of the bankruptcy assets; (2 marks)

【分析题】：

第10题：

【分析题】：

第11题：

【分析题】：

第12题：

【分析题】：

第13题：

【分析题】：

第14题：In terms of theEmployment and Industrial RelationsAct, 2002, explain the circumstances and the procedure to be followed, for an employer to terminate a defi nite contract of employment. (10 marks)

【分析题】：

第15题：

【分析题】：

第16题：In relation to the law of negligence, explain the extent of a company auditor’s duty of care and to whom any such duty is oweD、(10 marks)

【分析题】：

第17题：In relation to theContract Law ofChina: (a) explain the term termination of contract; (2 marks)

【分析题】：

第18题：In relation to the law of contract, explain: (a) the postal rule; (5 marks)

【分析题】：

第19题：Kashif holds 20% shares in the issued share capital ofCrown Textile Limited (‘CTL’), a public unlisted company, which has made significant profits over the years. Kashif heard from another shareholder, Qasim, that over the past six months, three extraordinary general meetings were held to discuss the proposed merger ofCTL with another company.Kashif had not received any notices of these meetings and had no knowledge of them. Kashif went toCTL’s registered office during business hours to enquire about this matter and check whether the members’ register contained his correct address.CTL’s company secretary informed him that he may come back next week. In spite of three more attempts, Kashif has not been allowed to inspect the register.Subsequently, an employee at the registered office has informed Kashif that the members’ register and other statutory books have not been maintained and other shareholders have also complained about this matter.Required:Under theCompanies Ordinance, 1984, advise Kashif on the grounds on which he may seek winding up ofCTL by the court, and his chances of succeeding in such a claim. (10 marks)

【分析题】：

第20题：

【分析题】：