ACCA考试易错题（2019/6/17）

第1题：

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第2题：In relation to insolvency of a company: (a)Describe the process through which a company limited by shares may enter into voluntary liquidation. 5 marks)

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第4题：Salomon &Co (Lesotho) Ltd is a small company consisting of Salomon, his sons and his brother. Salomon is the managing director and a principal shareholder. Their sole business is to manufacture shoes and boots. Their principal customer takes about 60% of their sales.Due to economic recession, their principal customer decided to switch their order to a cheaper supplier.As a result, Salomon &Co (Lesotho) Ltd are now teetering on the brink of insolvency. The creditors are threatening to put the company into liquidation.Required:Advise Salomon. (10 marks)

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