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P44-新东方在线职业题库

Which of the following describes the general duty of a promoter?

A

Reasonable skill and care

B

Competence and accuracy

C

Due diligence

Which of the following statements concerning pre-incorporation contracts is correct?

A

Pre-incorporation contracts must be ratified by the company

B

Pre-incorporation contracts cannot be ratified by the company

C

Pre-incorporation contracts can be ratified by the company if the third party agrees

Which of the following parties is NOT liable on a pre-incorporation contract?

A

The company

B

The promoter

C

The third party

Which of the following criteria must a public company meet before it can trade?

A

It must obtain a trading certificate from the Registrar of Companies

B

Its shares must be listed on a stock exchange

C

It must have appointed an auditor

Which of the following criteria must a private company meet before it can trade?

A

It must have obtained a trading certificate from the Registrar of Companies

B

It must have obtained a certificate of incorporation from the Registrar of Companies

C

The members must have agreed to set up the company

Which of the following company books is a public company NOT legally required to keep?

A

Register of people with significant control

B

Register of debentureholders

C

Register of disclosed interests in shares

Which of the following is true regarding a register of directors?

A

The register must include shadow directors

B

The register must be made available for inspection by company members for a fee

C

The register must include a service address for each director

The role of which of the following parties is to form a company?

A

Subscriber

B

Member

C

Director

D

Promoter

Which of the following statements concerning promoters is correct?

A

An accountant who acts in a professional capacity in the formation of a company is a promoter

B

A promoter may not make a profit as a result of their position

C

A promoter that acts as an agent for others must not put themselves into a position where their own interests clash with that of the company they are forming

D

A promoter may not own shares in the company that they are forming

Which TWO of the following are methods that a promoter can use to avoid liability on pre-incorporation contracts?

(1) Signing the pre-incorporation contract 'on behalf of the company'

(2) Executing the pre-incorporation contract as a deed

(3) Buying an 'off-the-shelf' company

(4) Novating the contract

A

1 and 2

B

1 and 3

C

2 and 3

D

3 and 4

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