快速查题-ACCA英国注册会计师试题

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Under which circumstance would a member of a limited company have to contribute funds on winding up?

Where there is not enough cash to pay the creditors

Where they have an outstanding amount from when they originally purchased their shares

To allow the company to repurchase debentures it issued

Where the company is a community interest company and the funds are required to complete a community project

The minimum share capital of a public limited company is:

£12,500

£50,000

£100,000

£500,000

Past consideration, as a general rule, is not sufficient to make a promise binding.

True

False

Which of the following statements regarding the adequacy and sufficiency of consideration is correct?

Consideration does not need to be sufficient but must be adequate

Consideration does not need to have a value to be sufficient

Consideration is sufficient if it has an identifiable value

A company can confirm a pre-incorporation contract by performing it or obtaining benefits from it.

True

False

If a public company does business or borrows before obtaining a trading certificate from the Registrar, the transaction is:

Invalid, and the third party cannot recover any loss

Invalid, but the third party may recover any loss from the directors

Valid, and the directors are punishable by a fine

Valid, but the third party can sue the directors for further damages

A business has compiled the following information for the year ended

Opening inventory Purchases Closing inventory

The gross profit as a percentage of sales is always 40%

Based on these figures, what is the sales revenue for the year?

$1,333,500

$1,587,500

$2,381,250

The sales revenue figure cannot be calculated from this information

Which of the following calculations could produce an acceptable figure for a trader's net profit for a period if no accounting

records had been kept?

Closing net assets plus drawings minus capital introduced minus opening net assets

Closing net assets minus drawings plus capital introduced minus opening net assets

Closing net assets minus drawings minus capital introduced minus opening net assets

Closing net assets plus drawings plus capital introduced minus opening net assets

Terms implied by custom cannot be overridden.

True

False

A business is classed as a consumer if it does not make the contract in the course of its business.

True

False