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P32-新东方在线职业题库

State the rules concerning the minimum amount of issued and paid-up share capital of a public company

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【论述题】

State what is meant by the term class rights

Explain the rules relating to the variation of class rights and whether Kudos Ltd can prevent the reduction of the preference dividend

Which of the following is correct concerning the market value of a company's shares?

A

Market value must be greater than nominal value

B

Market value must be lower than nominal value

C

Market value equals nominal value

D

Market value may be equal, greater or lower than nominal value

Which TWO of the following statements regarding preference shares are correct?

(1) A company is compelled to pay dividends on preference shares every financial year

(2) Preference shares do not normally entitle the shareholder to vote in company meetings

(3) Preference shareholders usually have a right to have their capital returned in the event of a liquidation ahead of ordinary shareholders

(4) In the event of a liquidation, preference shareholders have the right to share in any surplus assets ahead of the ordinary shareholders

A

1 and 2

B

2 and 3

C

2 and 4

D

3 and 4

With regard to share capital, which of the following constitutes a variation of class rights?

A

Issuing shares of the same class to allottees who are not already members of the class

B

Returning capital to preference shareholders

C

Subdividing shares of another class with the incidental effect of increasing the voting strength of that other class

D

Changing the amount of dividend payable to a class of preference share

Which of the following is true regarding the power of directors to allot shares?

A

Directors of private companies with one class of share have the power to allot shares unless restricted by the articles

B

Directors of all private companies have the power to allot shares unless restricted by the articles

C

Directors of private and public companies with one class of share have the power to allot shares unless restricted by the articles

D

Directors of all private and public companies have the power to allot shares unless restricted by the articles

Provide five reasons why poor attitudes could arise when a budget is implemented.

The following are all types of information systems:

(i) A Management Information System producing management accounts showing margins for individual customers.

(ii) An Expert System holding specialist tax information.

(iii) An Executive Information System giving access to internal and external information in summarised form, with the option to drill down to a greater level of activity.

Which of the above would NOT be suited to all levels of management in an organisation?

A

(i)

B

(ii)

C

(iii)

D

None of the above is suited to all levels.

A manufacturer and retailer of kitchens introduces an enterprise resource planning system.

Which of the following is NOT likely to be a potential benefit of introducing this system?

A

Schedules of labour are prepared for manufacturing

B

Inventory records are updated automatically

C

Sales are recorded into the financial ledgers

D

Critical strategic information can be summarised

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