点击查看：2020年ACCA考试练习试题分享07

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点击查看：2020年ACCA考试练习试题分享07

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1. Which of the following would be used as a method of determining if an inpidual was an employee or self employed?

A. Vicarious test

B. The multiple(economic reality)test

C. Contractual test

参考答案B

2. Which of the following is correct in relation to limited companies?

A. Both private limited companies and public limited companies can be established with a sole director

B. Both private limited companies and public limited companies must appoint a company secretary

C. Both private limited companies and public limited companies can be established with a sole member

参考答案C

3. A business makes use of employees and self-employed contractors. Do each of the following statements apply to an employee or a self-employed inpidual?

4. 参考答案

5. Which of the following decision can be taken in a general meeting by the passing of an ordinary resolution?

A. Change the company’s name

B. Amend the company’s articles of association

C. Authorise an increase in share capital

参考答案C

6. Which of the following statements correctly describes private law?

A. It is concerned with the law enforced between inpiduals

B. It is solely concerned with business relationships

C. It relates to state action against inpiduals

参考答案A

7. Niall is providing services for Gamma plc. The contract between Niall and Gamma plc for the provision of these services contains the following two clauses:

⑴ Niall is permitted to provide substitute

⑵ The work must be carried out at Gamma plc’s premises using its computers

In deciding whether Niall is an employee of Gamma plc, does each of the above clauses indicate a contract of service or a contract for services?

8. For each of the following types of contract must they be in writing?

9. A director of a company has received information from a debtor that the debtor can no longer pay in full when asked by the auditor about the value of debtors, the debtor says that he has not received any information that would lead to the need to write down the value of debtors. Which of the following statements is correct in respect of the facts above?

A. The director has committed the offence of providing misleading information to an auditor

B. This is an example of fraudulent trading on behalf of the director

C. This is an example of wrongful trading on behalf of the director

D. The director has committed no offence as it is the duty of an auditor to find out such information

参考答案A

10. Background

Waddell is based in Manchester and faxed an offer to Xavier in Houston making an offer to sell goods to him. Xavier immediately faxed back and accept the offer. Even though the fax was received in Waddell’s office during normal business hours, she did not read it.

Waddell, having no knowledge that Xavier had sent a fax then received a letter from Yaull offering to buy Waddell’s goods. The letter stated that if he did not hear anything, Yaull would assume the goods were his.

Waddell, not agreeing with the tone of Yaull’s letter, instead offered to sell the goods to Zang. Zang posted a letter of acceptance which Waddell did not receive. Waddell had never indicated to Zang that post was an accepted made of communications as past negotiations have always taken place face-to-face.

Task-1

Is there a contract between Waddell and Xavier, and for what reason?

A. No,because acceptance has to be effectively communicated and Waddell did not read the acceptance

B. No,because acceptance by fax is not recognized in the law of contract

C. Yes,because even though the fax has not been read, effective communication of acceptance has taken place

D. Yes,because Waddell has made an offer to Xavier and is obliged to sell to him

参考答案C

Task-2

Is there a contract between Waddell and Yaull, and for what reason?

A. Yes,because Yaull has offered to buy the goods and Waddell is obliged to accept

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