知识百科 题库
首页
会计考试
金融类
经济师
教师考试
人力行政
考研
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

考试类型：
考试分类：
ACCA英国注册会计师
F4
筛选结果 共找出34题

State which of the floating charges will take priority if Milly Ltd is liquidated 

查看答案及解析
材料全屏

 Dee and Eff are major shareholders in, and the directors of, Fan Ltd. For the year ended 30 April 20X8 Fan Ltd's financial statements showed a loss of £2,000 for the year and no profits were carried forward. For the year ended 30 April 20X9 Fan Ltd made a profit of £3,000. Also, due to a revaluation, the value of its land and buildings increased by £5,000. As a consequence, Dee and Eff recommended, and the shareholders approved, the payment of £4,000 in dividends. 

28

【论述题】

 Explain the legality of the dividend payment 

查看答案及解析

 State the extent of Dee and Eff's liability regarding the dividend payment 

查看答案及解析
材料全屏

 Two years ago Fin inherited some money and decided to invest the money in company shares. 

At that time he heard that Heave Ltd was badly in need of additional capital and that the directors had decided that the only way to raise the needed money was to offer fully paid up £1 shares to new members at a discount price of 50p per share. Fin thought the offer was too good to miss and he subscribed and paid for 20,000 new shares on this basis. However, Heave Ltd has since gone into insolvent liquidation, owing a considerable sum of money to its unsecured creditors. 

With the remaining money of his investment Fin subscribed for 10,000 shares in Irk plc. Although they were nominally £1 shares, he was required to pay a premium of £1 for each share he subscribed for. The shares are currently trading at £2 per share. 

30

【论述题】

 Explain the extent of Fin's liability for Heave Ltd's debts 

查看答案及解析

Explain: 

(i) The purpose of a share premium account 

(ii) Whether Fin can reclaim his premium payment from Irk plc 

查看答案及解析

Distributable profits may be defined as ___________ profits less ___________ losses. 

查看答案及解析

A private company does not need to apply to the court to reduce its share capital if it supports its ___________ with a  ___________ . 

查看答案及解析

 Where application is made to the court for confirmation of a reduction in capital, the court may require that creditors should be invited by advertisement to state their objections. In which of the following ways can the need to advertise be avoided? 

 Select all that apply. 

A

 Paying off all creditors before application to the court 

B

 Producing a document signed by the directors stating the company's ability to pay its debts 

C

 Producing a guarantee from the company's bank that its existing debts will be paid in full 

D

 Renouncement by existing shareholders of their limited liability in relation to existing debts 

查看答案及解析

The rules of capital maintenance exist to primarily protect which of the following parties? 

A

 A company's members 

B

A company's creditors 

C

 A company's customers 

D

 The government 

查看答案及解析

Which of the following is NOT a valid method that a company may use to reduce its share capital according to the Companies Act 2006? 

A

Pay off part of paid-up share capital out of surplus profits 

B

Extinguish liability on partly paid shares 

C

 Buy back fully paid up share capital from shareholders using cash not surplus profit 

D

Cancel paid-up share capital that is no longer represented by assets 

查看答案及解析
1 2 3 4

© 2024-2024 koolearn.com 版权所有    全国客服专线：400-676-2300

京ICP备2024050960号-2 京公网安备11010802044296号 ICP许可证编号:京B2-20241156 信息网络传播视听许可证：0110531

新东方教育科技集团旗下成员公司