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类型2014年12月ACCA F4考试真题.doc

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    2014年12月ACCA F4考试真题.doc
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    1、 Fundamentals Level Skills ModuleCorporate and Business Law(English)Monday 8 December 2014Time allowed: 2 hoursThis paper is divided into two sections:Section A ALL 45 questions are compulsory and MUST beattemptedSection B ALL FIVE questions are compulsory and MUST beattemptedDo NOT open this paper

    2、until instructed by the supervisor.You must NOT write in your answer booklet until instructed by thesupervisor.This question paper must not be removed from the examination hall.The Association of Chartered Certified AccountantsSection A ALL 45 questions are compulsory and MUST be attemptedPlease use

    3、 the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer toeach multiple choice question.123Which of the following involves an offer which may only be accepted by performing an action?ABCA collateral contractA unilateral contractA bilateral contract(1 ma

    4、rk)An agency relationship which is made retrospectively is referred to by which of the following terms?ABCAgency by estoppel Agency by ratificationAgency by necessity (1 mark)In contract law, the market rule arises in relation to which of the following?ABCDOfferConsiderationRemoteness Mitigation(2 m

    5、arks)4 In relation to a debenture, which of the following is NOT true?ABCDIt may be issued at a discountInterest on it may be paid from capitalIt is paid after preference shares It is freely transferable(2 marks)5 Tan writes to Yun stating that he will sell his car to him for 10,000. At the same tim

    6、e, Yun writes to Tan stating thathe will buy his car for 10,000.Which of the following statements applies to this situation?ABCThere is a binding agreement due to the postal ruleThere is a collateral contractThere is neither an agreement nor a contract(1 mark)26 Which of the following statements abo

    7、ut contracts of employment is true?ABCThey can be made either orally or in writing They must be made in writingThey must be evidenced in writing(1 mark)7 Where directors make a false statement of solvency prior to a members voluntary liquidation, which of thefollowing have they committed under the r

    8、elevant legislation?ABCDA breach of criminal law with criminal penalties A breach of civil law with criminal penaltiesA breach of civil law with civil liabilityA breach of both civil and criminal law with liabilities under both(2 marks)8 Which of the following is the consequence when a patient signs

    9、 a medical consent form before an operation?ABCThe patient gives up any right of action for any injury sufferedAny action for any injury suffered during the operation is limited to negligenceThe level of any potential payment for any injury suffered is reduced(1 mark)9 Where a contract states the su

    10、m to be paid in the event of a breach of contract, the stated sum is known as whichof the following?ABCDUnliquidated damagesLiquidated damagesSpecific damagesNominal damages(2 marks)10 Which of the following applies to the concept of enlightened shareholder value?ABCIt is the price shares can be exp

    11、ected to raise if they were to be soldIt is the yardstick for assessing the performance of directors duties It is the standard of behaviour expected of shareholders in general meetings(1 mark)11 Which of the following involves a summary dismissal in relation to a contract of employment?ABCBoth parti

    12、es agree to end the contract immediately without notice The employee breaks the contract without noticeThe employer terminates the contract without notice (1 mark)3 P.T.O.12 What qualification is the company secretary of a private limited company required to have?ABCAn appropriate legal qualificatio

    13、nAn appropriate professional qualification such as ACCANo qualification (1 mark)13 Statutory redundancy payment is calculated on the basis of which of the following?ABCLength of service and pay onlyAge and length of service onlyAge, length of service and pay (1 mark)14 In relation to wrongful tradin

    14、g, the standard against which the conduct of directors will be assessed is which ofthe following?ABCDPurely subjective, depending on the actual skill of the directorPurely objective, depending on what is expected of a director in that positionA mixture of subjective and objective but only to increas

    15、e potential liability A mixture of subjective and objective but only to reduce potential liability(2 marks)15 Which of the following statements as regards an acceptance of an offer subject to contract is true?ABCIt binds the offerorIt binds neither partyIt binds both parties(1 mark)16 Su had just pa

    16、ssed her driving test when she negligently drove into a pedestrian. What standard of care will Su be judged by?ABCThe objective standard of a newly qualified driver, lack of experience will be taken into accountThe objective standard of a competent driver, lack of experience will not be taken into a

    17、ccount The subjective standard of actual ability(1 mark)17 Which of the following are ordinary partnerships UNABLE to create in relation to their property?ABCMortgagesFixed chargesFloating charges (1 mark)418 Which of the following courts deal with civil law matters ONLY?ABCThe Crown CourtThe magist

    18、rates courtThe county court(1 mark)19 Jo promises to pay a reward for the return of her lost phone. Mia finds the phone and returns it to Jo.Which of the following types of consideration has Mia provided?ABCExecuted considerationExecutory considerationPast consideration(1 mark)(2 marks)(2 marks)20 W

    19、hich of the following requires court approval before the appointment of an administrator?ABCDCreditors Holders of floating chargesThe directors of the companyThe company itself21 Which of the following is an English court NORMALLY bound to follow?ABCDAn obiter statement of a higher courtA ratio of a

    20、 lower courtA ratio of a court at the same levelAn obiter statement of the Supreme Court22 Which of the following courts hear appeals from the magistrates court?(1) County court(2) Crown Court(3) High CourtABCD(1) and (2) only(2) and (3) only(1) and (3) only(1), (2) and (3)(2 marks)5 P.T.O.23 Which

    21、of the following is NOT an automatic consequence of a compulsory winding up order against a publiclimited company?ABCDTransfers of shareholdings are suspendedLiquidation is deemed to start on the date of the issuing of the order Directors cease to exercise any management powerEmployees are immediate

    22、ly dismissed (2 marks)24 Which TWO of the following apply to shares of companies whose names end in Ltd?(1) They may not be issued to non-members(2) They may not be offered to the public (3) They may not be transferred (4) They may not be traded on the stock exchange ABCD(1) and (2)(2) and (3)(1) an

    23、d (4)(2) and (4)(2 marks)25 Which of the following statements regarding the age limits for serving as a director in a public limited companyis true?ABCDMinimum age 16 years and no maximum age Minimum age 21 years and no maximum ageMinimum age 21 years and maximum age 75 yearsMinimum age 16 years and

    24、 maximum age 75 years(2 marks)26 Which TWO of the following are private law actions?(1) Those between individuals(2) Those between business organisations(3) Those between individuals and the stateABC(1) and (2)(1) and (3)(2) and (3)(1 mark)627 In which procedure does a liquidation committee operate?

    25、(1) Compulsory liquidation (2) A members voluntary liquidation (3) A creditors voluntary liquidation (4) AdministrationABCD(1) and (2)(2) and (4)(1) and (3)(3) and (4)(2 marks)28 The category of treasury shares comes into existence under which of the following circumstances?ABCDThey are issued as su

    26、ch by a private companyThey are issued as such by a public companyThey are purchased as such by the exchequerThey are purchased as such by a private or public company (2 marks)29 Which of the following is NOT a source of English law?ABCCustomEquityPublic law(1 mark)30 Which of the following are owed

    27、 a duty of care by auditors when preparing a companys audit report?ABCDA potential investor with no current holdingAn existing shareholder looking to increase their holdingA company looking to make a takeover bid for the companyThe company and the existing shareholders in the company as a body(2 mar

    28、ks)31 In a potential redundancy situation, an employee may lose the right to payment if they reject an offer of alternativeemployment within the business.Which of the following will allow the employee to reject the employment offered and claim redundancy?ABCThe alternative was suitable but the emplo

    29、yee reasonably felt that it was not of the same status The alternative was suitable but the employee refused to consider itThe alternative was suitable but the employees grounds for refusing to accept it were unreasonable(1 mark)7 P.T.O.32 Which TWO of the following are reasons for dismissal which m

    30、ust be justified as FAIR?(1) Capability or qualifications of the employee (2) Legal prohibitions relating to the employee (3) Refusal of the employee to join a trade union(4) Taking part in unofficial industrial actionABCD(1) and (2)(1) and (3)(2) and (3)(2) and (4)(2 marks)33 What type of contract

    31、does an employee have?ABCDA contract for service A contract of service A contract for services A contract of services (2 marks)34 Which of the following describes a pre-contractual statement which does NOT form a term of a contract butinduces the contract?ABCDA condition A warranty A representationA

    32、n innominate term (2 marks)35 Which of the following exists as a separate legal entity from its members?ABCAn ordinary partnershipA limited partnershipA limited liability partnership (1 mark)36 Which of the following must a private company ALWAYS have?ABCDSharesLimited liabilityA company secretary A

    33、 registration certificate (2 marks)837 A breach of a contractual warranty enables the injured party to do which of the following?ABCDTo sue for damages onlyTo sue for damages or terminate the contractTo sue for damages and terminate the contractTo terminate the contract only(2 marks)38 In relation t

    34、o the tort of negligence, which TWO of the following criteria are required to establish the existence ofa duty of care?(1) The claimant suffered a financial loss (2) The harm suffered was reasonably foreseeable (3) A relationship of proximity existed between the parties(4) The claimant did not conse

    35、nt to cause the injury sufferedABCD(1) and (2)(1) and (3)(2) and (3)(2) and (4)(2 marks)39 In relation to defences to the tort of negligence, which of the following is the consequence of a finding of volentinon fit injuria?ABCDIt removes the requirement to pay damagesIt reverses the burden of proof

    36、as to who can claim damages It increases the level of damagesIt decreases the level of damages(2 marks)40 Which of the following actions is open to a party who has only partly performed work under a contract?ABCDQuantum meruitAction for the priceDamagesRestitution(2 marks)41 Which of the following i

    37、s an example of the purposive approach to statutory interpretation?ABCThe mischief ruleThe literal ruleThe golden rule(1 mark)9 P.T.O.42 Which is the correct minimum period of notice an employee is entitled to after five years service?ABCDOne calendar monthFive weeks Ten weeks Five calendar months (

    38、2 marks)43 In relation to agency law, warrant of authority is provided by which of the following?ABCThe agentThe principalThe third party(1 mark)44 Which of the following correctly applies to the burden of proof in a criminal case?ABCDIt must be proved beyond reasonable doubtIt must be proved on the

    39、 balance of probabilitiesIt lies with the prosecution It lies with the defence(2 marks)45 Where a business includes a term in a contract which excludes liability for death and personal injuries throughnegligence, which of the following states the effect of the term?ABCDIt is invalidIt is invalid unl

    40、ess it is reasonable in the circumstances of the caseIt is valid only if specifically brought to the attention of the other partyIt is valid if it is clearly included in the contract terms(2 marks)10Section B ALL FIVE questions are compulsory and MUST be attemptedPlease write your answers to all par

    41、ts of these questions on the lined pages within the Candidate Answer Booklet.1 Ann owns a shop selling prints. She placed an advertisement in the Friday edition of her local paper stating: Unique opportunity to own a Bell print for 500 cash. Offer valid for one day only tomorrow Saturday.When Con sa

    42、w the advert, he immediately posted a letter of acceptance.On Saturday, Di asked Ann if she would take a cheque for 500, but she refused to accept the cheque and told hershe could not have the print. Later that day Ann sold the print to Evi.On Monday morning Cons letter arrived.Required:In the conte

    43、xt of the rules governing the creation of contracts:(a) Describe the precise legal nature of Anns advertisement;(b) Explain whether Con has any right of action against Ann;(c) Explain whether Di has any right of action against Ann.(2 marks)(2 marks)(2 marks)(6 marks)2 Fred is a member of Glad Ltd, a

    44、 small publishing company, holding 100 of its 500 shares. The other 400 shares areheld by four other members.It has recently become apparent that Fred has set up a rival business to Glad Ltd and the other members have decidedthat he should be expelled from the company. To that end they propose to al

    45、ter the articles of association to includea new power to require any member to transfer their shares for fair value to the other members upon the passing ofa resolution so to do. Required:(a) State the procedure which Glad Ltd must follow to alter its articles of association. (2 marks)(b) Explain th

    46、e effect of the requirement that any alteration to a companys articles of association must be forthe benefit of the company as a whole. (2 marks)(2 marks)(6 marks)(c) Explain whether or not the articles of association of Glad Ltd can be altered as proposed.11 P.T.O.3 Three years ago Ho subscribed fo

    47、r shares in two companies: Ice Ltd and Jet plc. In relation to the shares in Ice Ltd,Ho was only required to pay 50 pence per 1 share when he took the shares and was assured that he would not berequired to make any further payment on them to Ice Ltd and the company passed a resolution to that effect

    48、.Unfortunately, Ice Ltd has gone into insolvent liquidation owing a substantial sum of money to its creditors. In relation to the shares in Jet plc, Ho was required to pay a premium of 50 pence per 1 share. The shares arecurrently trading at 75 pence per share.Required:(a) Describe any potential lia

    49、bility Ho may have with regard to the shares he holds in Ice Ltd and to whom anysuch liability would be owed. (2 marks)(2 marks)(2 marks)(6 marks)(b) Explain the meaning and purposes of a share premium account.(c) Explain whether Ho can gain access to the premium paid on the shares in Jet plc.4 Kut Ltd is a small private company. Although there are three members of its board of directors, the actual day-to-dayrunning of the business is left to Leo, who simply reports back to the board on the business he has carried out. Leorefers to h

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