2014年12月ACCA《公司法与商法》真题及答案精选

2014年12月ACCA《公司法与商法》真题及答案精选PleaseusethespaceprovidedontheinsidecoveroftheCandidateAnswerBooklettoindicateyourchosenanswertoeachmultiplechoicequestion.1Whichofthefollowinginvolvesanofferwhichmayonlybeacceptedbyperforminganaction?A、AcollateralcontractB、AunilateralcontractC、Abilateralcontract2Anagencyrelationshipwhichismaderetrospectivelyisreferredtobywhichofthefollowingterms?A、AgencybyestoppelB、AgencybyratificationC、Agencybynecessity3Incontractlaw,the‘marketpricerule’arisesinrelationtowhichofthefollowing?A、OfferB、ConsiderationC、RemotenessD、Mitigation4Inrelationtoadebenture,whichofthefollowingisNOTtrue?A、ItmaybeissuedatadiscountB、InterestonitmaybepaidfromcapitalC、ItispaidafterpreferencesharesD、Itisfreelytransferable5TanwritestoYunstatingthathewillsellhiscartohimfor￡10,000.Atthesametime,YunwritestoTanstatingthathewillbuyhiscarfor￡10,000.Whichofthefollowingstatementsappliestothissituation?A、ThereisabindingagreementduetothepostalruleB、ThereisacollateralcontractC、Thereisneitheranagreementnoracontract6Whichofthefollowingstatementsaboutcontractsofemploymentistrue?A、TheycanbemadeeitherorallyorinwritingB、TheymustbemadeinwritingC、Theymustbeevidencedinwriting7Wheredirectorsmakeafalsestatementofsolvencypriortoamembers’voluntaryliquidation,whichofthefollowinghavetheycommittedundertherelevantlegislation?A、AbreachofcriminallawwithcriminalpenaltiesB、AbreachofcivillawwithcriminalpenaltiesC、AbreachofcivillawwithcivilliabilityD、Abreachofbothcivilandcriminallawwithliabilitiesunderboth8Whichofthefollowingistheconsequencewhenapatientsignsamedicalconsentformbeforeanoperation?A、ThepatientgivesupanyrightofactionforanyinjurysufferedB、AnyactionforanyinjurysufferedduringtheoperationislimitedtonegligenceC、Thelevelofanypotentialpaymentforanyinjurysufferedisreduced9Whereacontractstatesthesumtobepaidintheeventofabreachofcontract,thestatedsumisknownaswhichofthefollowing?A、UnliquidateddamagesB、LiquidateddamagesC、SpecificdamagesD、Nominaldamages10Whichofthefollowingappliestotheconceptofenlightenedshareholdervalue?A、ItisthepricesharescanbeexpectedtoraiseiftheyweretobesoldB、Itistheyardstickforassessingtheperformanceofdirectors’dutiesC、Itisthestandardofbehaviourexpectedofshareholdersingeneralmeetings11Whichofthefollowinginvolvesasummarydismissalinrelationtoacontractofemployment?A、BothpartiesagreetoendthecontractimmediatelywithoutnoticeB、TheemployeebreaksthecontractwithoutnoticeC、Theemployerterminatesthecontractwithoutnotice12Whatqualificationisthecompanysecretaryofaprivatelimitedcompanyrequiredtohave?A、AnappropriatelegalqualificationB、AnappropriateprofessionalqualificationsuchasACCAC、Noqualification13Statutoryredundancypaymentiscalculatedonthebasisofwhichofthefollowing?A、LengthofserviceandpayonlyB、AgeandlengthofserviceonlyC、Age,lengthofserviceandpay14Inrelationtowrongfultrading,thestandardagainstwhichtheconductofdirectorswillbeassessediswhichofthefollowing?A、Purelysubjective,dependingontheactualskillofthedirectorB、Purelyobjective,dependingonwhatisexpectedofadirectorinthatpositionC、AmixtureofsubjectiveandobjectivebutonlytoincreasepotentialliabilityD、Amixtureofsubjectiveandobjectivebutonlytoreducepotentialliability15Whichofthefollowingstatementsasregardsanacceptanceofanoffer‘subjecttocontract’istrue?A、ItbindstheofferorB、ItbindsneitherpartyC、Itbindsbothparties16Suhadjustpassedherdrivingtestwhenshenegligentlydroveintoapedestrian.WhatstandardofcarewillSubejudgedby?A、Theobjectivestandardofanewlyqualifieddriver,lackofexperiencewillbetakenintoaccountB、Theobjectivestandardofacompetentdriver,lackofexperiencewillnotbetakenintoaccountC、Thesubjectivestandardofactualability17WhichofthefollowingareordinarypartnershipsUNABLEtocreateinrelationtotheirproperty?A、MortgagesB、FixedchargesC、Floatingcharges18WhichofthefollowingcourtsdealwithcivillawmattersONLY?A、TheCrownCourtB、Themagistrates’courtC、Thecountycourt19Jopromisestopayarewardforthereturnofherlostphone.MiafindsthephoneandreturnsittoJo.WhichofthefollowingtypesofconsiderationhasMiaprovided?A、ExecutedconsiderationB、ExecutoryconsiderationC、Pastconsideration20Whichofthefollowingrequirescourtapprovalbeforetheappointmentofanadministrator?A、CreditorsB、HoldersoffloatingchargesC、ThedirectorsofthecompanyD、Thecompanyitself21WhichofthefollowingisanEnglishcourtNORMALLYboundtofollow?A、AnobiterstatementofahighercourtB、AratioofalowercourtC、AratioofacourtatthesamelevelD、AnobiterstatementoftheSupremeCourt22Whichofthefollowingcourtshearappealsfromthemagistrates’court?(1)Countycourt(2)CrownCourt(3)HighCourtA、(1)and(2)onlyB、(2)and(3)onlyC、(1)and(3)onlyD、(1),(2)and(3)23WhichofthefollowingisNOTanautomaticconsequenceofacompulsorywindinguporderagainstapubliclimitedcompany?A、TransfersofshareholdingsaresuspendedB、LiquidationisdeemedtostartonthedateoftheissuingoftheorderC、DirectorsceasetoexerciseanymanagementpowerD、Employeesareimmediatelydismissed24WhichTWOofthefollowingapplytosharesofcompanieswhosenamesendin‘Ltd’?(1)Theymaynotbeissuedtonon-members(2)Theymaynotbeofferedtothepublic(3)Theymaynotbetransferred(4)Theymaynotbetradedonthestockexc