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】

State what is meant by the term class rights

Explain the rules relating to the variation of class rights and whether Kudos Ltd can prevent the reduction of the preference dividend

Which of the following is correct concerning the market value of a company's shares?

Market value must be greater than nominal value

Market value must be lower than nominal value

Market value equals nominal value

Market value may be equal, greater or lower than nominal value

Which TWO of the following statements regarding preference shares are correct?

(1) A company is compelled to pay dividends on preference shares every financial year

(2) Preference shares do not normally entitle the shareholder to vote in company meetings

(3) Preference shareholders usually have a right to have their capital returned in the event of a liquidation ahead of ordinary shareholders

(4) In the event of a liquidation, preference shareholders have the right to share in any surplus assets ahead of the ordinary shareholders

1 and 2

2 and 3

2 and 4

3 and 4

With regard to share capital, which of the following constitutes a variation of class rights?

Issuing shares of the same class to allottees who are not already members of the class

Returning capital to preference shareholders

Subdividing shares of another class with the incidental effect of increasing the voting strength of that other class

Changing the amount of dividend payable to a class of preference share

Which of the following is true regarding the power of directors to allot shares?

Directors of private companies with one class of share have the power to allot shares unless restricted by the articles

Directors of all private companies have the power to allot shares unless restricted by the articles

Directors of private and public companies with one class of share have the power to allot shares unless restricted by the articles

Directors of all private and public companies have the power to allot shares unless restricted by the articles

Percy Limited has recently formed a contract with a third party which is restricted by the objects in the company's constitution.

Which of the following statements is/are correct?

The validity of the act cannot be questioned on the grounds of lack of capacity by reason of anything in the company's constitution.

The act may be restrained by the members of Percy Ltd.

The act may be enforced by the third party.

The directors have a duty to observe any limitation on their powers flowing from the company's constitution.

Which of the following persons are not bound to one another by the constitution?

Members to company

Company to members

Members to members

Company to third parties

What is the minimum number of members that a plc must have?

One

Two

Three

Four

A share premium account can be used for bonus issues of shares or issue costs for new share issues.

True

False