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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
筛选结果 共找出26题

Which of the following is a permitted qualification for a company secretary of a public limited company? 

A

 A business degree 

B

 Employment as a plc's secretary for two out of five years preceding appointment 

C

 Full membership of the ACCA 

D

 A qualifying law degree 

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Which of the following is a statutory right of a company auditor? 

A

 To attend board meetings 

B

 To vote in the company's general meetings 

C

 To access, at all times, the books, accounts and vouchers of the company 

D

 To appoint non-executive directors 

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 What type of company resolution is required to remove an auditor? 

A

 Ordinary resolution 

B

 Ordinary resolution with special notice 

C

 Special resolution 

D

 Special resolution with special notice 

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 Which of the following must an auditor of a non-quoted company provide if they are removed from office at a general meeting? 

A

 A breakdown of their fees covering the period they acted as auditor 

B

 A list of recommendations to the members on how company procedures may be improved 

C

 A statement to members and creditors of whether there are circumstances that the auditor believes should be brought to their attention 

D

 An opinion on the performance of the company directors 

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 Which TWO of the following are criteria that a private company must meet to be exempt from audit? 

(1) Turnover less than £10.2 million  

(2) Balance sheet total less than £5.1 million  

(3) Average number of employees less than 30  

(4) Total long-term debt less than £4.5 million 

A

 1 and 2 

B

 1 and 4 

C

 2 and 3 

D

 3 and 4 

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 Which of the following companies qualify for exemption from audit? 

A

 A public company with turnover of £1 million and a balance sheet total of £2 million 

B

 A private company with turnover of £11 million and a balance sheet total of £6 million 

C

 A dormant company 

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State two reasons why a person would be ineligible to be an auditor under Companies Act 2006.

(1) ............................................................................................................................................................ 

(2) ............................................................................................................................................................ 

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材料全屏

 Vic, a full ACCA member, is the sole director of Envy Ltd, a wholesaler of books. Last year he employed Div, his solicitor, to act as Envy Ltd's company secretary. Vic believed that Div had all the necessary knowledge and experience needed to do the job. Whilst Vic was away on business, Div entered Envy Ltd into a contract with Green Ltd to buy a consignment of tablet computers that would be resold as electronic books. Vic was not happy about this and intends to avoid the contract with Green Ltd, remove Div as company secretary and appoint himself to the role. 

24

【论述题】

 State whether Envy Ltd is required to have a company secretary 

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Zee plc is a retailer of sportswear. Last year its turnover was £3 million and its balance sheet total was £1.5 million.  

 Zee plc is exempt from audit. 

A

True 

B

False 

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 Which of the following resolutions is required to remove an auditor of a private company? 

A

 Ordinary resolution with usual notice 

B

 Ordinary resolution with special notice 

C

 Special resolution with usual notice 

D

 Special resolution with special notice 

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