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】
38 Which of the following statements concerning civil law is true?
A.Once the judge has determined guilt, damages will be awarded
B.The burden of proof is on the claimant
C.The state brings the case against the defendant
40 Which companies must appoint a company secretary?
A.Public companies only
B.Private companies only
C.Both public and private companies
42 Pigeon Ltd is a UK registered company and has a wholly owned subsidiary, Duck Ltd, in the USA, which specialises in
disposal of nuclear waste. Duck Ltd is being sued by residents in the USA, for personal injuries following exposure to
nuclear waste from its disposal plants. As Pigeon Ltd is the holding company and is highly profitable, the residents feel
that it is Pigeon Ltd that is liable for the personal injuries suffered.Is Pigeon Ltd liable to pay damages for personal injuries
on behalf of Duck Ltd, and for what reason?
A.Yes, because it is head of the group and English law treats groups of companies as single economic units
B.No, because Duck Ltd is a separate legal entity with all the rights and liabilitieswhich would normally be attached to a
separate legal entity
C.No, because Pigeon Ltd has no direct presence in the USA
D. Yes, because Duck Ltd is acting as an agent of Pigeon Ltd
【Answers】
38 The burden of proof is on the claimant In civil cases the claimant rather than the defendant has to prove their case.
40 Public companies only The Companies Act 2006 requires public companies to appoint a suitably qualified person as
company secretary.
42 No, because Duck Ltd is a separate legal entity with all the rights and liabilities A parent company and its subsidiary
are separate legal entities with separate legal which would normally be attached to a separate legal entity personalities, and
therefore Pigeon Ltd is not liable to pay damages for personal injuries on behalf of its wholly owned subsidiary, Duck Ltd.
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。
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