ACCA习题练习

ACCA考试模拟试题(2019/11/5)
1题:In relation to company law: (b) state the legal consequences of voluntary winding-up. (5 marks)
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(a)Compute theCase I adjusted income ofCribben Ltd for the year ended 31December 2008. (14 marks)
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7题:In terms of the provisions of theCompaniesAct, 1995: (a) define a company officer; and (3 marks)
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11题:
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15题:Andrew andBen were partners who owned a steak house.Andrew was quite keen to enlarge the business premises to accommodate more customers.Ben was opposed to it and said that they could not afford it.Andrew then contracted withCarol, an architect, to draw plans for the extension of the steak house.Carol did so and submitted an account for R10 000 for her professional services.Ben refuses to authorise payment and states thatAndrew never had authority to contract withCarol.Required:Discuss whether the partnership is liable to payCarol. (10 marks)
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17题:XYZCo is a shareholding company.At its most recent general meeting of shareholders, the proceedings were disrupted by Hai, an angry shareholder, who fi ercely objected to the policy decisions taken by the board of management on the future strategy of the company. Several other shareholders supported Hai, and it quickly became clear that order could not be restore
D、Chien, the chairman of the meeting, quickly announced that the meeting would be abandoned immediately and reconvened in four days time. He stated that Hai would be excluded from the meeting, and a further item would be added to the agenda to give power to the board of management to exclude individuals from participating in future meetings if it was felt that they would be disruptive.Required: (b)Explain the implications of the decision to exclude Hai from the rearranged meeting and the proposal to confer powers on the board of management to restrict the participation of potentially disruptive shareholders in future meetings. (5 marks)
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18题:Sid is a director of two listed public companies in which he has substantial shareholdings: Trend plc and Umber plC、The annual reports of both Trend plc and Umber plc have just been drawn up although not yet disclose
D、They show that Trend plc has made a surprisingly big loss and that Umber plc has made an equally surprising big profit. On the basis of this information Sid sold his shares in Trend plc and bought shares in Umber plC、He also advised his brother to buy shares in Umber plC、Vic who is also a shareholder in both companies sold a significant number of shares in Umber plc only the day before its annual report was publishe
D、Required: (b) In particular advise Vic as to his position. (2 marks)
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20题:Under theContractAct, 1872: (b) identify the ways in which an agency relationship may be created; and (3 marks)
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