ACCA/CAT考试真题
选课中心 APP下载
当前位置:首页 > 财会类 > ACCA/CAT > 考试真题 > ACCA考试F4考试试题练习及答案(9)

ACCA考试F4考试试题练习及答案(9)

更新时间:2020-08-28 00:27:53 来源: 阅读量:

【摘要】 考必过小编为大家整理了关于ACCA考试F4考试试题练习及答案(9)的信息,希望可以帮助到大家,下面我们就一起来看下ACCA考试F4考试试题练习及答案(9)的具体内容吧!

ACCA考试F4考试试题练习及答案(9)

ACCA考试F4考试试题练习及答案(9)

备考是一条艰辛而又漫长的旅程,只有掌握了学习方法,才能轻松应对。为了帮助大家更好的备考,下面考必过给大家分享一些ACCA考试F4考试试题,备考的小伙伴赶紧来练练手吧。

1. The role of which of the following parties is to form a company?

A Subscriber

B Member

C Director

D Promoter

答案:D

2. Which of the following is true regarding a register of directors?

A The register must include shadow directors

B The register must be made available for inspection by company members for a fee

C The register must include a service address for each director

答案:C

A register of directors must include a service address for each director. It does not include a list of shadow directors. It should be available for members to inspect for free.

3. Which TWO of the following are methods that a promoter can use to avoid liability on pre-incorporation contracts?

(1) Signing the pre-incorporation contract \'on behalf of the company\'

(2) Executing the pre-incorporation contract as a deed

(3) Buying an \'off-the-shelf\' company

(4) Novating the contract

A 1 and 2

B 1 and 3

C 2 and 3

D 3 and 4

答案:D

Buying an \'off-the-shelf\' company and novating the contract are two ways that a promoter can avoid liability on a pre-incorporation contract. The other options will not prevent the promoter from being liable.

4. Which of the following statements concerning promoters is correct?

A An accountant who acts in a professional capacity in the formation of a company is a promoter

B A promoter may not make a profit as a result of their position

C A promoter that acts as an agent for others must not put themselves into a position where their own interests clash with that of the company they are forming

D A promoter may not own shares in the company that they are forming

答案:C

Where a promoter acts as an agent for others, they must not put themselves into a position where their own interests clash with those of the company. Accountants acting in a professional capacity are not promoters.

A promoter may make a legitimate profit as a result of their position. There is nothing to stop a promoter from owning shares in the company that they form.

5. In the context of the English legal system,which of the following courts ONLY has civil jurisdiction?

A Magistrates’ Court

B County Court

C High Court

答案:B

以上就是考必过分享给大家的ACCA考试试题的内容,希望可以帮助到大家。如果想要了解更多关于ACCA考试的试题,敬请关注考必过!

以上就是考必过小编为大家整理的关于ACCA考试F4考试试题练习及答案(9)的相关信息,想了解更多考试最新资讯可以关注考必过。

分享到: 编辑:huahua

考试真题关键词