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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共找出680题

Under which circumstance would a member of a limited company have to contribute funds on winding up?

Where there is not enough cash to pay the creditors

Where they have an outstanding amount from when they originally purchased their shares

To allow the company to repurchase debentures it issued

Where the company is a community interest company and the funds are required to complete a community project

The minimum share capital of a public limited company is:

£12,500

£50,000

£100,000

£500,000

Past consideration, as a general rule, is not sufficient to make a promise binding.

True

False

Which of the following statements regarding the adequacy and sufficiency of consideration is correct?

Consideration does not need to be sufficient but must be adequate

Consideration does not need to have a value to be sufficient

Consideration is sufficient if it has an identifiable value

A company can confirm a pre-incorporation contract by performing it or obtaining benefits from it.

True

False

If a public company does business or borrows before obtaining a trading certificate from the Registrar, the transaction is:

Invalid, and the third party cannot recover any loss

Invalid, but the third party may recover any loss from the directors

Valid, and the directors are punishable by a fine

Valid, but the third party can sue the directors for further damages

Terms implied by custom cannot be overridden.

True

False

A business is classed as a consumer if it does not make the contract in the course of its business.

True

False

A court will never enforce a liquidated damages clause, as any attempt to discourage breach is void.

True

False

Which of the following describes liquidated damages?

A specific sum payable in the event of a breach of contract

A genuine pre-estimate of losses payable in the event of breach of contract

A sum equal to the amount of work done plus an element of profit that is payable in the event of a breach of contract