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accaF4考试选择题:有关合同法的相关考题进入阅读模式

accaF4考试选择题:有关合同法的相关考题 进入阅读模式 点我咨询

2018-11-06 20:12:35| 来源:中公财经网

acca(The Association of Chartered Certified Accountants)在国内称为"国际注册会计师",是英国具有特许头衔的4家注册会计师协会之一,也是当今最知名的国际性会计师组织之一。最近正处于acca考试白热化的备考阶段,为了帮助考生缓解压力,中公小编带来了几道accaF4选择题,希望对大家有帮助。

【Questions】

29 GGG Ltd intends to open a new shop in Arcadia, a country in which the company has not done business before. The

board of GGG Ltd has learned that it is customary forthe planning permission process for new premises to be accelerated

by paying a substantial facilitation fee personally to the Minister of Foreign Affairs of Arcadia.

What is the position in respect of any potential criminal offence being committed if the facilitation fee is paid?

A.GGG Ltd may be guilty of bribing a foreign public official

B.There is no potential criminal liability, as the recipient is not a UK citizen

C.There is no potential criminal liability, as the transaction would take place outside the UK

D.GGG Ltd may be liable for carrying out a fraudulent transaction

30 If a public limited company wishes to reduce its capital, which of the following does it require?

A.Ordinary resolution with special notice and consent from the court

B.Special resolution only

C.Ordinary resolution and consent from the court

D.Special resolution and consent from the court

31 Which of the following statements concerning consideration in contract law is NOT true?

A.The performance must be an act which is possible

B.The performance must be an act which is legal

C.The performance must have taken place before the promise is made

【Answers】

29 GGG Ltd may be guilty of bribing a foreign public official Bribing a foreign public official is one of the four crimes

defined by the Bribery Act 2010. The nationality of the recipient and the country in which the transaction takes place are

irrelevant. The transaction is not fraudulent unless there is deception involved.

30 Special resolution and consent from the court For a public limited company, consent of the court is necessary for the

reduction of capital. This is not required for a private company. The Companies Act 2006 requires a special resolution of

the members to sanction the reduction.

31 The performance must have taken place before the promise is made Consideration is the value brought to the contract

by the parties. The courts will not enforce agreements which centre on illegal acts, nor those which are physically

impossible. Generally the courts will notenforce a contract where there has been a past performance (Re McArdle 1951).

以上几道accaF4选择题大家做的还顺利吗,结果并不重要,毕竟不是正式考试嘛,还是要继续加油鸭!!

想咨询更多相关问题的考生还可以进入中公财经网喔。

推荐阅读:

accaF4考试选择题:有关雇佣的相关考题

accaF4考试选择题:有关管理者权益的相关考题

(责任编辑:wmoffcn)
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