快速查题-ACCA英国注册会计师试题

 A special resolution and a solvency statement from the directors 

 A special resolution and court approval 

 Authority in the articles and a special resolution 

 Scrip dividends 

 Capital dividends 

 Equity dividends 

 When it is declared by the company in general meeting 

 When it is recorded in the financial statements 

 When the company's bank receives the instruction to make the payment 

 Accumulated realised profits 

 Retained earnings 

 Capital redemption reserve 

True 

 False 

Sale of the assets subject to the charge

Resignation of the finance director

The chargee appointing a receiver

Debenture stock

A single debenture

Register of debenture holders

Series debentures

 All companies registered under the Companies Act 2006 have an implied power to borrow 

 The members of public companies registered under the Companies Act 2006 must authorise the company to borrow 

The Companies Act 2006 sets a maximum limit on the amount each type of company may borrow 

 All debentures rank equally 

 Older debentures rank above newer debentures 

 Higher value debentures rank above lower value debentures 

 Dividend payments on shares is tax-deductible, interest payments on debentures is not tax-deductible 

 Interest payments on debentures is mandatory, dividend payments on shares is discretionary 

 In the event of liquidation, shareholders are paid their investment back before the debentureholders