2022-2023年ACCA英国注册会计师考试全真模拟试题(200题)含答案提分卷241
98页1、2022-2023年ACCA英国注册会计师考试全真模拟试题(200题)含答案1. 单选题 Which of the following is an effect of a companys separate legal personality?A Members and directors of a company are protected from the force of the lawB The company is liable for its own debtsC Members have no liability in the event of the company being insolvent考点 Chapter12Corporationsandlegalpersonality解析 Separate legal personality means that the company is responsible for its own debts. Members anddirectors are not protected from the force of the
2、 law because the veil of incorporation can be lifted.Members are liable up to the amount they have contributed in share capital if the company isinsolvent.2. 单选题 If a company makes an unlawful dividend, who may be involved in making good the distribution?A The company onlyB The directors onlyC The shareholders onlyD The company, the directors and the shareholders考点 Chapter17Capitalmaintenanceanddividendlaw解析 All three may be liable.3. 单选题 Which of the following statements is true regarding repre
3、sentations?A A representation is not a term of a contractB A representation does not induce the formation of a contractC A representation is a statement made after a contract was formed考点 Chapter5Contentofcontracts解析 A representation is something said before a contract is formed, that induces the formation of thecontract, but does not become a term of the contract.4. 材料题 材料全屏 Jinx Ltd was formed by two brothers, Son and Lon, who are the companys only shareholders and directors.The company was ve
4、ry successful and has made good profits in every year of trading. However, recently thetwo brothers have fallen out over some matters in their personal lives and they are no longer talking to eachother. This argument, and the resulting lack of trust between Son and Lon, has made running the companyalmost impossible and business is suffering a consequence. Son would like to have the company liquidated and is seeking advice. 28 【论述题】 State the party that instigates a members voluntary liquidation
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