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】
42 Which of the following statements regarding the tort of negligence is correct?
A.A duty of care will only exist if the harm suffered was reasonably foreseeable
B.The duty of care is the same whatever the seriousness of the risk
C.The claimant need not have suffered actual injury, damage or loss
D.A duty of care is breached even if the cost to eliminate the danger far exceeds the risk
43 Which of the following documents is NOT required to be registered in order to form a company?
A.Memorandum of association
B.The details of the first auditor
C.Statement of capital and initial shareholdings
44 Which TWO of the following statements concerning the distribution of a company’s dividends are true?
A.In all cases, the net assets must be no less than the aggregate of its called-up share capital and distributable reserves at
the time of the distribution In all cases, the distribution must come from accumulated realised profits, less accumulated
realised losses No distribution may come from the capital redemption reserve Even after a dividend is declared and due for
payment, there is no obligation for the company to make the distribution
【Answers】
39 Representation A condition and a warranty are a type of contratual term; a representation may involve a contract but is
not part of the contract.
40 Breach of contract by the employer, which causes the employee to resign Constructive dismissal occurs when the
employer is willing to continue the employment, but has repudiated an essential term of the contract, and the employee
resigns as a result.
41 Condition A condition is a vital term in a contract, so important that the breach of it will destroy the basis of the
agreement and will entitle the injured party to treat the contract as discharged and to claim damages.
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 | |
| 4月01日 -30日 | |
| 4月01日 -30日 | |
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| 4月01日 -30日 |
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