12月份的acca考试越来越近了,最后一个月的冲刺对考生来说是尤为重要的。当然这个月少不了每天刷试题,接下来小编准备了几道accaF4选择题,大家可以粗略检测下最近的学习成果。
【Questions】
20 Which of the following statements concerning the personal liability of an agent on contracts is correct?
A.An agent will not be liable even if they intend to take personal liability
B.An agent is liable on a contract if it is usual business practice for them to be liable
C.An agent who acts on their own behalf but purports to be acting for their principal will not be liable on a contract
21 Nico owns 18% of the preference shares in Velvet Ltd. In a recent class meeting of the preference shareholders, 78%
voted in favour of varying the rights attached to those shares. Nico strongly disagrees with the proposed alteration to
preference shares rights.
Which of the following statements relating to the alteration of class rights is correct?
A.The decision of the meeting cannot be contested as more than 75% voted in favour
The decision of the meeting cannot be contested as more than 50% voted in favour
B.Nico can petition the court to set aside the variation in class rights as she holds more than 15% of the preference shares
C.The class rights cannot be varied, as more than 15% of the preference shareholders did not vote in favour of the
resolution
【Answers】
20 An agent is liable on a contract if it is usual business practice for them An agent is liable on a contract involving their
principal if it is usual business practice for them to be liable. to be liable
21 Nico can petition the court to set aside the variation in class rights as she holds more than 15% of the preference shares
Nico owns 18% of the preference shares and therefore has more than the 15% threshold required to petition the court to
set aside the variation in class rights.
22 A summary offence is a minor criminal offence A summary offence is a minor criminal offence: an indictable offence is a
serious criminal offence.
以上几道accaF4选择题不知道考生们做的如何,结果并不重要,毕竟不是正式考试嘛,还是要继续加油啦!!
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| 近期考试 | 报名时间 |
|---|---|
| 4月01日 -30日 | |
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| 4月01日 -30日 |
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