ACCA考试易错题（2019/8/5）

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第3题：In the context of contracts of employment, explain the common law duties imposed on: (a) employers; (6 marks)

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第4题：Ali,Asad andAmeer have been carrying out an auto-parts business for the last seven years under a partnership arrangement in which the initial capital was contributed equally by them. They were jointly responsible for the management and all liabilities of the firm were shared equally by them. Now they want to convert their business arrangement from a partnership to a private company limited by shares in whichAli,Asad andAmeer shall hold 50%, 30% and 20% of the shares respectively.Required:Advise the three partners whether they can convert their partnership arrangement into a private company limited by shares and, what effect will this change in the percentage balance of ownership have on their liabilities. (10 marks)

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第5题：–OAO- Fail is insolvent and its assets are about to be liquidated to satisfy the outstanding obligations of the company. The company’s obligations include accounts payable to trade suppliers, a large monetary claim awarded by the court to a contractor for personal injury sustained due to the fault of –OAO- Fail, unsecured loans to a bank, capital due to bond holders and share capital. The liquidation process has been complex and time consuming, and therefore substantial liquidator’s fees and costs also have to be paiD、The assets of the company have been depleted, so the liquidation process has only been able to realise the value of inventory and a small amount in accounts receivable. However, the liquidator has discovered that one month before the insolvency procedure commenced, the company repaid a substantial loan that was secured by the personal guarantees of the directors.Required: (a) With reference to the provisions of the Law on Insolvency, explain the order in which the obligations will be met from the realised assets of –OAO- Fail. (6 marks)

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