快速查题-ACCA英国注册会计师试题

Chapter 1

Chapter 2

Chapter 3

Chapter 4

Chapter 5

Chapter 6

Chapter 7

Chapter 8

Chapter 9

Chapter 10

Chapter 11

Chapter 12

Chapter 13

Chapter 14

Chapter 15

Chapter 16

Chapter 17

Chapter 18

Chapter 19

Chapter 20

Chapter 21

Chapter 22

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共找出680题

A principal may, in certain circumstances, ratify the acts of the agent which has retrospective effect.

True

False

Which of the following are circumstances where an agent may enforce a contract?

(a) Where the agent is intended to take personal liability

(b) Where it is usual business practice to allow enforcement

(a), (b)

(b), (c)

(a), (c)

(a), (b) and (c)

In the offence of money laundering, what is the name given to the initial disposal of the proceeds of criminal activity?

Placement

Layering

Integration

Which of the following is a defence to a charge of insider dealing?

The individual had reasonable grounds to believe that the information was about to be published

The individual had no expectation of profit

The individual was not seeking to profit from the transaction personally

The individual had reasonable grounds to believe their action was in the public interest

Zee plc is a retailer of sportswear. Last year its turnover was £3 million and its balance sheet total was £1.5 million.

Zee plc is exempt from audit.

True

False

Which of the following resolutions is required to remove an auditor of a private company?

Ordinary resolution with usual notice

Ordinary resolution with special notice

Special resolution with usual notice

Special resolution with special notice

Which one of the following statements about the liability of a new partner in a partnership is correct?

New partners automatically assume liability for existing partnership debts when they join the firm and for new debts incurred after they join

New partners are only liable for partnership debts that they personally authorise

New partners are not liable for existing partnership debts when they join but are liable for new partnership debts incurred after they join

New partners become liable for new partnership debts when they meet the creditors personally

It is the LLP itself, rather than the partners personally, that enjoys the benefit of limited liability.

True

False

Which of the following contracts must be in the form of a deed?

A conveyance (a transfer of a legal estate in land)

A transfer of shares

A consumer credit contract

In relation to contract law, which of the following describes an offer?

A statement of possible terms

Displaying goods for sale in a supermarket

A verbal promise to be bound on specific terms