ACCA考試
報考指南考試報名準(zhǔn)考證打印成績查詢考試題庫

重置密碼成功

請謹(jǐn)慎保管和記憶你的密碼,以免泄露和丟失

注冊成功

請謹(jǐn)慎保管和記憶你的密碼,以免泄露和丟失

當(dāng)前位置: 首頁ACCA考試會計師與企業(yè)(基礎(chǔ)階段)歷年真題正文
點擊查看:2020年ACCA考試練習(xí)試題分享08
幫考網(wǎng)校2020-09-09 17:43
點擊查看:2020年ACCA考試練習(xí)試題分享08

各位小伙伴大家好!想要報考ACCA考試的小伙伴請注意啦,幫考網(wǎng)為大家?guī)砹丝荚嚲毩?xí)題供大家練習(xí),幫助大家熟悉題型和鞏固知識。

1. Which TWO of the following are requirements of the postal rule in contract law?

A. The use of postal acceptance must be in the contemplation of both parties

B. The offer must have been made via the post

C. The offeree has stated that the post is the prescribed method of acceptance

D. The letter of acceptance must be correctly addressed

參考答案AD

2. Under the Insolvency Act 1986, which TWO of the following are the possible grounds on which a petition for a compulsory winding up order can be made?

A. A public company has not been issued with a trading certificate within one year of incorporation

B. A director has breached a statutory duty

C. A company has not commenced business within one year of being incorporated

D. A minority shareholder has been unfairly treated

參考答案AC

3. In the event that the shareholders wish to remove a director, what type of resolution is required?

A. Ordinary resolution

B. Written resolution

C. Special resolution

參考答案A

4. Are each of the following attributes of criminal law or civil law?

Criminal lawCivil law

The court may order the defendant to pay damages to the claimant if the claimant wins the case ?

To find the defendant guilty, the standard of proof is beyond reasonable doubt?

參考答案

5. For each of the following, is it a ground on which a compulsory winding up order may be granted?

YesNo

A creditor owed gbp900 serves the company with a written demand and does not receive payment within 21 days.?

A public company has not obtained a

trading certificate within one year of incorporation.?

6. Otis goes on an activity weekend and decides to do a bungee jump. Before taking part in the jump. Otis signs a waiver of liability stating that the organizers of the weekend are not responsible for any injury to Otis. Unfortunately in making the jump Otis breaks his ankle. Which of the following defences could be used by the organizers in any claim by Otis for negligence?

A. Volenti non fit injuria

B. Novus actus interveniens

C. Contributory negligence

D. Res ipsa loquitur

參考答案A

7. For each of the following contractual terms, is it a condition or a warranty that is being described?

ConditionWarranty

Breach of this term entitles the injured party to claim damages but not to treat the contract as discharged. ?

Breach of this term entitles the injured party to treat the contract as discharged and to claim damages.?

參考答案Warranty Condition

8. Are each of the following statement regarding the distribution of dividends true or false?

TrueFalse

Additional depreciation charged on a revalued asset may be treated as a realized profit ?

Private companies(應(yīng)該是public) may not pay dividends which would reduce net asset value to less than called up share capital plus undistributable reserves ?

參考答案False False

9. A client mentions to his accountant, who was preparing the client’s account, that he has also done some work ‘cash in hand’ This work is not accounted for in the company’s books. Which liability would the accountant avoid by disclosing the tax evasion to the National Crime Agency?

A. Fraudulent trading

B. Market abuse

C. Insider dealing

D. Money laundering

參考答案D

10. Ashraf was employed by Theta Ltd. In the last few weeks Theta Ltd has asked Ashraf to take abnormal risks in the way he works in order to be more efficient. In every situation, Ashraf has refused and relations with the management have deteriorated to such an extent that Ashraf has now resigned. In what manner has Ashraf left his employment?

A. He has been unfairly dismissed

B. He has been constructively dismissed

C. He has been summarily dismissed

D. He has not been dismissed

參考答案B

好了,今天的分享就到這里結(jié)束啦!大家今天是否有所收獲呢?如需了解更多相關(guān)內(nèi)容,請關(guān)注幫考網(wǎng)!

聲明:本文內(nèi)容由互聯(lián)網(wǎng)用戶自發(fā)貢獻(xiàn)自行上傳,本網(wǎng)站不擁有所有權(quán),未作人工編輯處理,也不承擔(dān)相關(guān)法律責(zé)任。如果您發(fā)現(xiàn)有涉嫌版權(quán)的內(nèi)容,歡迎發(fā)送郵件至:service@bkw.cn 進(jìn)行舉報,并提供相關(guān)證據(jù),工作人員會在5個工作日內(nèi)聯(lián)系你,一經(jīng)查實,本站將立刻刪除涉嫌侵權(quán)內(nèi)容。
測一測是否符合報考條件
免費(fèi)測試,不要錯過機(jī)會
提交
互動交流

微信掃碼關(guān)注公眾號

獲取更多考試熱門資料

溫馨提示

信息提交成功,稍后幫考專業(yè)顧問免費(fèi)為您解答,請保持電話暢通!

我知道了~!
溫馨提示

信息提交成功,稍后幫考專業(yè)顧問給您發(fā)送資料,請保持電話暢通!

我知道了~!

提示

信息提交成功,稍后班主任聯(lián)系您發(fā)送資料,請保持電話暢通!

故城县| 手游| 巨野县| 久治县| 昂仁县| 随州市| 鲜城| 临澧县| 广元市| 嘉义市| 惠来县| 花垣县| 永寿县| 大庆市| 江门市| 兰州市| 无极县| 兰西县| 鄄城县| 顺平县| 云阳县| 永寿县| 平顶山市| 平潭县| 汉川市| 义马市| 赤城县| 宝清县| 余庆县| 汉沽区| 福安市| 固阳县| 庆云县| 花莲县| 正镶白旗| 东台市| 车险| 错那县| 嫩江县| 馆陶县| 登封市|