快速查题-ACCA英国注册会计师试题

 Dividends must be paid on ordinary share capital every financial year 

 On liquidation of the company, ordinary shares entitle the shareholder to have their capital repaid ahead of other creditors  

 Ordinary shares may or may not have voting rights attached 

 Only public limited companies may create treasury shares 

 A company may exercise voting rights on its treasury shares 

 Treasury shares may be reissued for cash without the usual issuing formalities 

 An offer to the public to apply for shares based on information in a prospectus 

 Members of the public subscribe for shares directly to the company 

 Shares are offered in a small number of large blocks to persons or institutions who have previously agreed to purchase the shares at a pre-determined price 

 An offer to existing shareholders to purchase further shares in the company 

 The allotment of additional shares to existing shareholders in proportion to their holdings 

 An offer to debentureholders to purchase shares in the company 

 Shares must be issued at their nominal value 

 Shares may be issued at a discount to their nominal value 

 Shares may be issued at a premium to their nominal value 

A company must receive full payment of the nominal value of a share when it is issued 

 A shareholder who did not pay the full nominal value of their share on issue, must pay any unpaid amount before selling the share 

 Where a shareholder did not pay the full nominal value of their share on issue, the debt transfers to the new shareholder if the share is sold 

 The amount the company has required shareholders to pay on existing shares 

 The type, class, number and amount of shares issued and allotted to shareholders 

 The amount shareholders have paid on existing shares 

 The maximum amount of share capital that a company can have in issue