快速查题-ACCA英国注册会计师试题

 A group of friends wish to set up a business. They wish to limit their liability for the business' debts to an amount that they agree to when the business is formed.  

Which of the following businesses is most suitable to the needs of the group? 

 Which TWO of the following are true regarding public companies? 

(1) A public company must have a minimum of two members  

(2) A public company must have a minimum of two directors 

(3) A public company cannot be an unlimited liability company 

 (4) A public company must have 'ltd' at the end of its name 

Which of the following is NOT a criteria that a company must meet if it is to qualify for the small companies' regime?  

 Which term is used to describe the type of company that has its shares traded on a public stock exchange? 

 Which of the following statements regarding parent companies is NOT correct? 

 Which of the following statements in regards to a company's legal personality is correct? 

 In which TWO of the following circumstances may the veil of incorporation be lifted? 

(1) To allow directors of insolvent companies to be found liable for the debts of the company  

(2) To treat a group company as a single economic entity  

(3) To allow an auditor access to company records

 (4) To allow a private company to re-register as a public company 

 Which of the following describes the liability of a sole trader for the debts of the business? 

 The latest accounts of Tsar Ltd showed that the company had profits available for distribution of £10,000. 

Mick (the sole director of Tsar Ltd) negligently misinterpreted the accounts and authorised a dividend payment of £20,000. Joan, Mick's wife and shareholder of Tsar Ltd, saw the accounts and knew the dividend was unlawful. The other shareholders did not see the accounts.  

Which of the following parties are liable for the unlawful dividend?