点击查看：2020年ACCA考试练习试题分享09

发布时间：2020-09-04

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1. Which TWO of the following are used to distinguish between terms and representation?

A. The timing of the statement

B. The importance that the buyer attached to the statement

C. Whether the buyer had any specialist knowledge

D. Whether the statement was added to a later written agreement

参考答案AB

2. A judge is hearing a case which involves the interpretation of legislation that was enacted before the Human Rights Act 1998(HRA 1998)was passed .There is a previous interpretation of this legislation but that interpretation is now incompatible with the HRA1998.Which action should the judge take?

A. Declare the old legislation invalid

B. Follow the previous interpretation

C. Refer the matter to the Supreme Court

D. Create a new interpretation that is compatible with HRA1998

参考答案D

3. Which of the following in relation to the creditor of an ordinary partnership is true?

A. They can sue one partner and if there is still money outstanding, they can sue the other partners for the remainder

B. They must sue one partner only for the whole debt

C. They must sue all partners for an equal share of the debt

D. They can only sue the partner who entered into the contract on behalf of the partnership

参考答案A

4. What is the liability of the members in a limited liability partnership for the partnership’s debts?

A. All the members are jointly liability to creditors for partnership debts

B. The members’ liability is limited to the amount of capacity they have invested

C. At least one member has unlimited liability to creditors for partnership debts

参考答案B

5. Which of the following is able to convert to a public company?

A. A private company with share capital of ￡50000

B. A company limited by guarantee

C. An unlimited company

参考答案A

6. Which of the following are required procedure in order for a company to commence a member’s voluntary liquidation?

RequiredNot required

A special resolution of company members ?

A declaration of solvency by the company’s directors ?

参考答案

7. Which TWO of the following statements about remedies in contract law are correct?

A. Equitable remedies are only available at the discretion of the court

B. The aim of an injunction is to restore the parties to their exact pre-contractual position(Rescission才是)

C. Rescission is a common law remedy (是equity)

D. Specific performance requires someone to complete their part of the contract

参考答案A

8. For each of the following decision regarding a company auditor, is an ordinary resolution or a special resolution required?

Ordinary resolutionSpecial resolution

The appointment of an auditor by the members of the company in a general meeting.?

The removal of an auditor before the expiry of their term in office.?

9. In March Pushpa was hired to be a tour guide for five weeks in July. However in May, the tour company contact Pushpa to cancel the agreement. Which statement is NOT correct as to Pushpa’s rights on hearing of the cancellation in May?

A. She must accept the cancellation and claim damages

B. She may treat the contract as valid, complete her side of the bargain and then sue for damages

C. She may treat the contract as discharged and sue for damages immediately

参考答案A

10. Which of the following is NOT an allowable use of the share premium account?

A. To write off the expense of issuing bonus shares

B. To write off the commissions paid on bonus shares issued

C. To write off any discount on bonus shares issued

D. To issue fully paid-up bonus shares

参考答案C

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下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(b) Explain Mintzberg’s five organisational components. (10 marks)

正确答案：
(b) The strategic apex is the highest level of the organisation and is therefore the highest level of management. This part ensures that the organisation’s mission is followed and manages the relationship with the environment.
The operating core is the part that represents the productive activity of the organisation, gathering inputs and, through conversion, turns them into outputs.
The middle line represents that part of the organisation where the middle managers operate. The role of this part is to turn the instructions of the strategic apex into activities for the operating core.
The technostructure includes the staff who provide a technical or supportive activity but which are not a part of the core activities. This part of the organisation includes the engineering, accounting and human resource departments.
The support staff carry out the ancillary activities that are neither part of the core nor the technostructure. Support staff have no role in the direct activities of the organisation: these activities include catering and public relations.(Students may draw the appropriate diagram)

(ii) Describe the evidence you would seek to support the assertion that development costs are technically

feasible. (3 marks)

正确答案：
(ii) Evidence supporting the assertion that development costs are technically feasible would include the following:
– Review the results of scientific tests performed on the products, for example, the results of animal or human testing
of the products.
– Discuss any detrimental results of these tests, e.g. harmful side effects, with the scientists working on the project
to determine what corrective action is being taken.
– Enquire whether any licences necessary for continued development and/or commercial production have been
granted by the appropriate regulatory body.
– Compare expected to actual development costs incurred per product being developed. Where actual costs are in
excess of expected costs investigate whether the extra costs have been incurred in order to make good any problems
identified in the development process.
– Review board minutes for relevant discussion of the product development taking place during the year.

(b) The directors of Carver Ltd are aware that some of the company’s shareholders want to realise the value in their

shares immediately. Accordingly, instead of investing in the office building or the share portfolio they are

considering two alternative strategies whereby, following the sale of the company’s business, a payment will be

made to the company’s shareholders.

(i) Liquidate the company. The payment by the liquidator would be ￡126 per share.

(ii) The payment of a dividend of ￡125 per share following which a liquidator will be appointed. The payment

by the liquidator to the shareholders would then be ￡1 per share.

The company originally issued 20,000 ￡1 ordinary shares at par value to 19 members of the Cutler family.

Following a number of gifts and inheritances there are now 41 shareholders, all of whom are family members.

The directors have asked you to attend a meeting to set out the tax implications of these two alternative strategies

for each of the two main groups of shareholders: adults with shareholdings of more than 500 shares and children

with shareholdings of 200 shares or less.

Required:

Prepare notes explaining:

– the amount chargeable to tax; and

– the rates of tax that will apply

in respect of each of the two strategies for each of the two groups of shareholders ready for your meeting

with the directors of Carver Ltd. You should assume that none of the shareholders will have any capital

losses either in the tax year 2007/08 or brought forward as at 5 April 2007. (10 marks)

Note:

You should assume that the rates and allowances for the tax year 2006/07 will continue to apply for the

foreseeable future.

正确答案：

 

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