时间过得很快,转眼离12 月的acca考试又接近了一大步,不知道考生们冲刺阶段的准备进行的怎么样啦,接下来可以和中公小编一起做几道accaF4选择题提前感受下考试氛围。
【Questions】
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
B. In all cases, the distribution must come from accumulated realised profits, less accumulated realised losses
C. No distribution may come from the capital redemption reserve
D. Even after a dividend is declared and due for payment, there is no obligation for the company to make the distribution
45 In which of the following situations is it NOT possible for a third party to enforce an obligation?
A.Where there has been an assignment of the benefit of the contract
B.Where the subject matter of the agreement is a gratuitous promise
C.Where the contract expressly confers the right for a third party to gain enforcement rights
【Answers】
44 In all cases, the distribution must come from accumulated realised profits, less accumulated realised losses
No distribution may come from the capital redemption reserve Dividends can only be paid by profits available for
distribution. Which include accumulated realised profits less accumulated realised losses. The capital redemption is a
distributable reserve and therefore cannot be used to pay a dividend.
45 Where the subject matter of the agreement is a gratuitous promise Assignment of the benefit of a contract is possible,
unless it is a personal or assignment is barred. Third parties can also enforce contractual obligations if it is clear from the
terms of the contract that is intended. Gratuitous promises are unenforceable in any event, as they are unsupported by
consideration.
以上几道accaF4选择题希望对大家有帮助,结果正确与否并不重要,毕竟不是正式考试嘛,还是要继续加油啦!!
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