快速查题-ACCA英国注册会计师试题

Pre-emption rights are granted in which of the following situations? 

Which of the following statements regarding payment for shares is correct? 

Which TWO of the following are valid uses of a share premium account? 

(1) To issue fully paid shares under a bonus issue  

(2) To pay issue costs and expenses in respect of a new share issue 

 (3) To issue fully paid shares under a rights issue 

 (4) To purchase treasury shares 

 There are a number of ways in which investors can take an interest in a company and such different interests have different rights attached to them.

 Which of the following NORMALLY participate in surplus capital? 

It is not unusual for some company investments to carry cumulative dividend rights. 

Which of the following statements about the declaration of cumulative dividends is correct? 

 Ho subscribed for some partly paid-up shares in Io Ltd. The company has not been successful and Ho has been told that when Io Ltd is liquidated, he will have to pay the amount remaining unpaid on his shares. However, he is not sure to whom such payment should be made.

 In limited liability companies, shareholders are liable to which party for any unpaid capital? 

Joan holds 100 shares in Box Ltd. The directors of Box Ltd have announced that she will be granted one share for every five shares that she holds. The shares will be issued fully paid-up.  

What is the name given to such an allotment of shares? 

Identify which concerns the amount of money a company has received for the shares held by shareholders

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