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】
43 Which of the following statements about consideration is NOT correct?
A.It must move from the promisee
B.It must be adequate but need not be sufficient
C.It can be merely nominal
45 What does ‘corporate personality’ mean?
A.That the company as an entity is regarded by the law as a separate person
B.That the board of directors as a whole is regarded by the law as a separate person
C.That the shareholders in the company are regarded by the law as a separate person
【Answers】
43 It must be adequate but need not be sufficient The general rule is that consideration must be sufficient but need not be
adequate.
45 That the company as an entity is regarded by the law as a separate person The company as an entity is regarded as a
separate legal person, which is created by law. It is not the members, the directors nor any other part which is regarded as a
separate person; it is the entity as a whole.
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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