ACCA考试模拟试题（2019/11/6）

第1题：In relation to the rules governing the payment of company dividends explain: (a) how dividends may be properly funded; (4 marks)

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第2题：In relation to company insolvency: (c)Describe the consequences of a company becoming insolvent after it has given a joint guarantee with others in respect of the borrowing of a third party. (3 marks)

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第3题：In relation to contract law, explain the circumstances under which a contract may be terminated, and state the consequences of the termination of the contract. (10 marks)

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第4题：

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第6题：

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第7题：Property Ltd is a company, which was incorporated in Hong Kong two years ago and adopts the current version of Table A、of theCompanies OrdinanceCap 32) as its articles of association. The company does not state its object in its memorandum of association. The company now mainly engages in the car retailing business.Elton is a minority shareholder of the company. Recently, he heard from other shareholders that the board of directors intends to pass a resolution to widen the scope of business of the company by making investment in the real property market. The purpose of the resolution is to increase the source of income and hence the profit of the company.Elton and some other shareholders are not comfortable with such a decision of the boar D、Required:AdviseElton on the following: (a) Whether he can commence a legal action to stop the board from exercising its power to pass the resolution. (6 marks)

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第8题：In relation to representation: (a)Define what is meant by a contract of commission and explain the rights and obligations created by a contract of commission. (7 marks)

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第9题：

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第10题： (c)Calculate the weighted average after-tax cost of capital of NNCo. (6 marks)

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