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ACCA考试F4考试试题练习及答案（9）
备考是一条艰辛而又漫长的旅程，只有掌握了学习方法，才能轻松应对。为了帮助大家更好的备考，下面考必过给大家分享一些ACCA考试F4考试试题，备考的小伙伴赶紧来练练手吧。
1. The role of which of the following parties is to form a company?
A Subscriber
B Member
C Director
D Promoter
答案：D
2. Which of the following is true regarding a register of directors?
A The register must include shadow directors
B The register must be made available for inspection by company members for a fee
C The register must include a service address for each director
答案：C
A register of directors must include a service address for each director. It does not include a list of shadow directors. It should be available for members to inspect for free.
3. Which TWO of the following are methods that a promoter can use to avoid liability on pre-incorporation contracts?
(1) Signing the pre-incorporation contract \'on behalf of the company\'
(2) Executing the pre-incorporation contract as a deed
(3) Buying an \'off-the-shelf\' company
(4) Novating the contract
A 1 and 2
B 1 and 3
C 2 and 3
D 3 and 4
答案：D
Buying an \'off-the-shelf\' company and novating the contract are two ways that a promoter can avoid liability on a pre-incorporation contract. The other options will not prevent the promoter from being liable.
4. Which of the following statements concerning promoters is correct?
A An accountant who acts in a professional capacity in the formation of a company is a promoter
B A promoter may not make a profit as a result of their position
C A promoter that acts as an agent for others must not put themselves into a position where their own interests clash with that of the company they are forming
D A promoter may not own shares in the company that they are forming
答案：C
Where a promoter acts as an agent for others, they must not put themselves into a position where their own interests clash with those of the company. Accountants acting in a professional capacity are not promoters.
A promoter may make a legitimate profit as a result of their position. There is nothing to stop a promoter from owning shares in the company that they form.
5. In the context of the English legal system,which of the following courts ONLY has civil jurisdiction?
A Magistrates’ Court
B County Court
C High Court
答案：B
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