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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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Explain the extent of Gus's liability on the 10,000 £1 shares that he paid 75p each for

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 Explain the extent of Gus's liability on the further 10,000 £1 shares that he paid 50p each for 

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Milly Ltd has recently entered into the following arrangements with its creditors. (1) A single debenture of £15,000 from B Bank that is secured by a charge over Milly Ltd's trade receivables. Milly Ltd may deal with the trade receivables as it wishes. The charge documentation describes the charge as a fixed charge. (2) A single debenture of £20,000 from Peppa Ltd secured on Milly Ltd's inventory. A floating charge was created on 3 March 20X1 and registered on 31 March 20X1. (3) A single debenture of £5,000 from Otto Ltd that is also secured on Milly Ltd's inventory. A floating charge was created on 10 April 20X1 and registered on 30 April 20X1. 

25

【论述题】

 State whether Milly Ltd is required to keep a register of debenture holders in respect of the three debentures 

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 Identify the type of charge that was created over Milly Ltd's trade receivables 

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Dividends that are paid part of the way through a company's financial year are known by which of the following names?

A

Interim dividends

B

Semi-dividends

C

Dividends paid in specie

D

Preference dividends

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What is the principle of capital maintenance? 

A

 Companies should not make payments out of capital to the detriment of creditors 

B

 Companies should seek to maintain or increase their capital at all times 

C

 Companies should maintain the ratio of their debt and equity capital 

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 Which of the following statements regarding reduction of capital is correct? 

A

 A limited company requires a court order to cancel unissued shares 

B

 A limited company requires a special resolution of its members to cancel unissued shares 

C

 A limited company is permitted without restriction to cancel its unissued shares 

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Which of the following is required to permit a private company to reduce its share capital without application to a court? 

A

 A special resolution only 

B

 A special resolution and a solvency statement from the directors 

C

 Authority in the articles and an ordinary resolution 

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 Which of the following is required to permit a public company to reduce its share capital? 

A

 A special resolution and a solvency statement from the directors 

B

 A special resolution and court approval 

C

 Authority in the articles and a special resolution 

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Which type of dividend is paid by the issue of additional shares? 

A

 Scrip dividends 

B

 Capital dividends 

C

 Equity dividends 

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