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新东方在线题库 > ACCA英国注册会计师

快速查题-ACCA英国注册会计师试题

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ACCA英国注册会计师
F4
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Which of the following will the Registrar of Companies hold on a company's file? 

A

 Copies of all ordinary resolutions 

B

 Certificate of incorporation 

C

 Minutes from board meetings 

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 Mick has operated a house building business as a sole trader for a number of years. The business is growing and in recent times, Mick has taken out a loan to buy business assets. Mick is considering tendering for a couple of very large contracts that should earn the business substantial sums, but also increases his potential liability if he is in breach of contract. 

Now his accountant has recommended that he should consider registering as a company in order to gain the benefits of separate corporate personality.  

22

【论述题】

State what is meant by separate corporate personality

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 Explain why registering his business as a company may be of benefit to Mick 

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Don was instrumental in forming Eden plc, which was registered and received its trading certificate in December 20X4. It has subsequently come to the attention of the board of directors that the following events had taken place prior to the incorporation of the company: 

Don entered into a contract in the company's name to buy computer equipment, which the board of directors does not wish to honour.

 Don entered into a contract in the company's name to develop a particular patent, which the board of directors of Eden wishes to pursue but in relation to which the other party does not wish to proceed. 

Don entered into an agreement with Fad Ltd for business equipment. The agreement was made 'subject to adoption by Eden plc' but now Eden plc does not wish to pursue the agreement. 

24

【论述题】

 Explain whether Eden plc is liable for the computer equipment contract 

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Explain whether Eden can pursue the third party in relation to the patent contract

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Explain whether Don can claim reimbursement from Eden plc for the business equipment

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 A company must keep a register of directors. What details must be revealed?  

Select all that apply. 

A

 Full name 

B

 Service address 

C

 Nationality 

D

Date of birth 

E

 Business occupation 

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Which of the following statements concerning promoters is correct?

A

A promoter may not make a profit as a result of their position

B

An accountant who acts in a professional capacity in the formation of a company is a promoter

C

A promoter may not own shares in the company that they are forming

D

A promoter that acts as an agent for others must not put themselves into a position where their own interests clash with that of the company they are forming

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 Which of the following describes the general duty of a promoter? 

A

 Reasonable skill and care 

B

 Competence and accuracy 

C

 Due diligence 

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 Which of the following statements concerning pre-incorporation contracts is correct? 

A

 Pre-incorporation contracts must be ratified by the company 

B

 Pre-incorporation contracts cannot be ratified by the company 

C

 Pre-incorporation contracts can be ratified by the company if the third party agrees 

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