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点击查看：2020年ACCA考试练习试题分享16
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1.Which of the following requires court approval before the appointment of an administrator?
A、 Creditors
B、 Holders of floating charges
C、 The directors of the company
D、 The company itself
2.Which of the following is an English court NORMALLY bound to follow?
A、 An obiter statement of a higher court
B、 A ratio of a lower court
C、 A ratio of a court at the same level
D、 An obiter statement of the Supreme Court
3.Which of the following courts hear appeals from the magistrates’ court?
(1) County court
(2) Crown Court
(3) High Court
A、 (1) and (2) only
B、(2) and (3) only
C、 (1) and (3) only
D、 (1), (2) and (3)
4.Which of the following is NOT an automatic consequence of a compulsory winding up order against a public limited company?
A、 Transfers of shareholdings are suspended
B、 Liquidation is deemed to start on the date of the issuing of the order
C、 Directors cease to exercise any management power
D、 Employees are immediately dismissed
5.Which TWO of the following apply to shares of companies whose names end in ‘Ltd’?
(1) They may not be issued to non-members
(2) They may not be offered to the public
(3) They may not be transferred
(4) They may not be traded on the stock exchange
A、 (1) and (2)
B、 (2) and (3)
C、 (1) and (4)
D、 (2) and (4)
6.Which of the following statements regarding the age limits for serving as a director in a public limited company is true?
A、 Minimum age 16 years and no maximum age
B、 Minimum age 21 years and no maximum age
C、 Minimum age 21 years and maximum age 75 years
D、 Minimum age 16 years and maximum age 75 years
7.Which TWO of the following are private law actions?
(1) Those between inpiduals
(2) Those between business organisations
(3) Those between inpiduals and the state
A、 (1) and (2)
B、 (1) and (3)
C、 (2) and (3)
8.In which procedure does a liquidation committee operate?
(1) Compulsory liquidation
(2) A members’ voluntary liquidation
(3) A creditors’ voluntary liquidation
(4) Administration
A、 (1) and (2)
B、 (2) and (4)
C、 (1) and (3)
D、 (3) and (4)
9.The category of treasury shares comes into existence under which of the following circumstances?
A、 They are issued as such by a private company
B、 They are issued as such by a public company
C、 They are purchased as such by the exchequer
D、 They are purchased as such by a private or public company
10.Which of the following is NOT a source of English law?
A、 Custom
B、 Equity
C、 Public law
11.Which of the following are owed a duty of care by auditors when preparing a company’s audit report?
A、 A potential investor with no current holding
B、 An existing shareholder looking to increase their holding
C、 A company looking to make a takeover bid for the company
D、 The company and the existing shareholders in the company as a body
12.In a potential redundancy situation, an employee may lose the right to payment if they reject an offer of alternative employment within the business. Which of the following will allow the employee to reject the employment offered and claim redundancy?
A、 The alternative was suitable but the employee reasonably felt that it was not of the same status
B、 The alternative was suitable but the employee refused to consider it
C、 The alternative was suitable but the employee’s grounds for refusing to accept it were unreasonable
13.Which TWO of the following are reasons for dismissal which must be justified as FAIR?
(1) Capability or qualifications of the employee
(2) Legal prohibitions relating to the employee
(3) Refusal of the employee to join a trade union
(4) Taking part in unofficial industrial action
A、 (1) and (2)
B、 (1) and (3)
C、 (2) and (3)
D、 (2) and (4)
14.What type of contract does an employee have?
A、 A contract for service
B、 A contract of service
C、 A contract for services
D A contract of services
15.Which of the following describes a pre-contractual statement which does NOT form a term of a contract but induces the contract?
A、 A condition
B、 A warranty
C、 A representation
D、 An innominate term
16.Which of the following exists as a separate legal entity from its members?
A、 An ordinary partnership
B、 A limited partnership
C、 A limited liability partnership
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