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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Which TWO of the following are advantages of using a debenture trust deed?

(1) The deed creates a charge or charges over the company's assets which creates security

(2) A single trustee of the debentureholders is appointed so the company only has to deal with one person

(3) Debentures covered by a debenture trust deed have a higher priority of repayment on liquidation than debentures not covered by a deed

(4) The process of selling a debenture covered by a debenture trust deed is substantially faster than the process of selling a debenture not covered by a debenture trust deed.

1 and 2

1 and 4

2 and 3

3 and 4

Which of the following statements regarding the differences between loan capital and share capital is correct?

Unlike loan capital, share capital does not have to be repaid

Loan capital has voting rights attached but share capital does not

Share capital offers the holder more security than loan capital

Share capital is transferable but loan capital is not

Which of the following statements regarding the differences between loan capital and share capital is NOT correct?

A shareholder is an owner of the company, a debentureholder is not

Shares may not be issued at a discount to their nominal value, debentures may be issued at a discount to their nominal value

A public sale of shares is known as a prospectus, the public sale of debentures is known as a listing

There are statutory restrictions on redeeming shares, there are no statutory restrictions on redeeming debentures

Which of the following is the purpose of a 'negative pledge' clause on a company charge?

To prevent the company from issuing a subsequent charge on the same asset

To prevent the company from selling the asset without the chargee's permission

To prevent the company from using the asset without the chargee's permission

To ensure the company pays the proceeds from the sale of the asset to the chargeholder

A fixed charge:

Cannot be an informal mortgage

Can be a legal mortgage

Can only attach to land, shares or book debts

Cannot attach to land

Company law requires a company to maintain a register of charges, but not a register of debentureholders.

True

False