快速查题-ACCA英国注册会计师试题

Chapter 1

Chapter 2

Chapter 3

Chapter 4

Chapter 5

Chapter 6

Chapter 7

Chapter 8

Chapter 9

Chapter 10

Chapter 11

Chapter 12

Chapter 13

Chapter 14

Chapter 15

Chapter 16

Chapter 17

Chapter 18

Chapter 19

Chapter 20

Chapter 21

Chapter 22

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论述题

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Which of the following is a right of the holder of a debenture that is secured by a fixed charge?

Payment of a company dividend

To vote at the company's general meeting

To vote on company resolutions that affect them as a debentureholder

To prevent the company from selling the asset secured by the charge

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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.

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

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

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

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.

Liquidation of the company

Disposal by the company of the charged asset

Cessation of the company's business

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?

Interim dividends

Semi-dividends

Dividends paid in specie

Preference dividends

What is the principle of capital maintenance?

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

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

Companies should maintain the ratio of their debt and equity capital

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

A limited company requires a court order to cancel unissued shares

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

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 special resolution only

A special resolution and a solvency statement from the directors

Authority in the articles and an ordinary resolution