ACCA英国注册会计师试题及答案_ACCA英国注册会计师考试练习题P25-新东方在线职业题库

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【论述题】

Identify which is the most secure

State which may have a cumulative right to dividends

State which NORMALLY participates in surplus capital

Which of the following are correct statements about the relationship between a company's ordinary shares and its debentures?

Select all that apply.

A

Debentures do not confer voting rights, whilst ordinary shares do.

B

The company's duty is to pay interest on debentures, and to pay dividends on ordinary shares.

C

Interest paid on debentures is deducted from pre-tax profits, dividends are paid from net profits.

D

A debentureholder takes priority over a member in liquidation.

In which of the following situations will crystallisation of a floating charge occur?

Select all that apply.

A

Liquidation of the company

B

Disposal by the company of the charged asset

C

Cessation of the company's business

D

After the giving of notice by the chargee if the contract so provides

Dividends that are paid part of the way through a company's financial year are known by which of the following names?

A

Interim dividends

B

Semi-dividends

C

Dividends paid in specie

D

Preference dividends

What is the principle of capital maintenance?

A

Companies should not make payments out of capital to the detriment of creditors

B

Companies should seek to maintain or increase their capital at all times

C

Companies should maintain the ratio of their debt and equity capital

Which of the following statements regarding reduction of capital is correct?

A

A limited company requires a court order to cancel unissued shares

B

A limited company requires a special resolution of its members to cancel unissued shares

C

A limited company is permitted without restriction to cancel its unissued shares

Which of the following is required to permit a private company to reduce its share capital without application to a court?

A

A special resolution only

B

A special resolution and a solvency statement from the directors

C

Authority in the articles and an ordinary resolution

Which of the following is required to permit a public company to reduce its share capital?

A

A special resolution and a solvency statement from the directors

B

A special resolution and court approval

C

Authority in the articles and a special resolution

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