快速查题-ACCA英国注册会计师试题

In January the board of directors of Huge plc decided to make a takeover bid for Large plc. After the decision was taken, but before it is announced, the following chain of events occurs: 

(1) Slye, a director of Huge plc, buys shares in Large plc 

(2) Slye tells his friend Mate about the likelihood of the takeover and Mate buys shares in Large plc 

(3) At a dinner party Slye, without actually telling him about the takeover proposal, advises his brother Tim to buy shares in Large plc and Tim does so 

 Five years ago, Del and Rod formed a limited company, Trot Ltd. The pair were the company's only directors and shareholders. The company was initially profitable but started making losses in its third year. Rod thought that the business should be liquidated at this point but Del persuaded him that the business should continue. Del continued to run the company but Rod, although he retained his position as a director, decided to focus his attention on another business venture. 

Trot Ltd continued to make substantial losses, but Del produced fake company accounts to hide the company's debts. Eventually the scale of the losses became too large to hide and the company went into liquidation. 

 Ian is an accountant, and one of his clients is Jet, who runs an illegal operation as well as some other legitimate businesses. Jet approached Ian for advice as to how he should deal with the gains he makes from the illegal operation. Ian suggested that, rather than try to use his existing legitimate businesses to disguise the source of the money, Jet should use his legally made money to buy the local football club, Kickers, with the intention of passing his gains from the illegal operation through the club's accounts. 

Jet accepted the proposal and appointed Ian as Kickers' finance director and together they passed the illegal money through the football club.