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职上网在线题库 > ACCA英国注册会计师

快速查题-ACCA英国注册会计师试题

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ACCA英国注册会计师
F4
筛选结果 共找出27题

 Which of the following describes the liability of a sole trader for the debts of the business? 

A

 Unlimited liability 

B

 Limited by the amount they guarantee to pay on winding-up 

C

 Limited by the amount of capital in the business 

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 The latest accounts of Tsar Ltd showed that the company had profits available for distribution of £10,000. 

Mick (the sole director of Tsar Ltd) negligently misinterpreted the accounts and authorised a dividend payment of £20,000. Joan, Mick's wife and shareholder of Tsar Ltd, saw the accounts and knew the dividend was unlawful. The other shareholders did not see the accounts.  

Which of the following parties are liable for the unlawful dividend? 

A

 Mick only 

B

 Joan only 

C

 Mick and Joan only 

D

 Mick, Joan and all the other shareholders 

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材料全屏

Doc, a supplier of building materials, entered into the following transactions:  An agreement to sell some goods to a longstanding friend, Ed. The contractual document, however, actually stated that the contract was made with Ed's company, Ed Ltd. Although the materials were delivered, they have not been paid for and Doc has learned that Ed Ltd has just gone into insolvent liquidation.  Doc had employed a salesman, Fitt, whose contract of employment contained a clause preventing him from approaching any of Doc's clients for a period of two years after he had left Doc's employment. Doc has found out that, on stopping working for him, Fitt has started working for a company, Gen Ltd, wholly owned by Fitt and his wife, and is approaching contacts he had made while working for Doc. 

23

【论述题】

 Identify what is meant by limited liability 

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Explain whether Doc can pursue Ed personally for the debts of Ed Ltd

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whether the courts will lift the veil of incorporation to allow Doc to sue Fitt for breach of his employment contract

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Which two of the following statements are true? A private company… 

A

 Is defined as any company that is not a public company 

B

 Sells its shares on the junior stock market known as the Alternative Investment Market and on the Stock Exchange 

C

Must have at least one director with unlimited liability 

D

 Is a significant form of business organisation in areas of the economy that do not require large amounts of capital 

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 Which two of the following are correct? A public company or plc … 

A

 Is defined as any company which is not a private company 

B

 Has a legal personality that is separate from its members or owners 

C

 Must have at least one director with unlimited liability 

D

 Can own property and make contracts in its own name 

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