ACCA考试F4考试模拟试题(2020-08-13)

发布时间：2020-08-13

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7 In relation to corporate behaviour and legal liabilities:

(a) explain the doctrine of independent legal entity of a company;

(b) state the system of disregard of corporate personality;

答案：

7 This question requires candidates to explain the doctrine of independent legal entity of a company and the system of disregard of corporate personality, and state the forms of liabilities for abuse of the independent legal entity.

(a) In accordance with Article 3 of the Company Law, the doctrine of independent legal entity of a company means that a company is a separate legal entity, has the independent properties of a legal person and enjoys the right to such properties.

Shareholders shall assume liability towards the company to the extent of the amount of capital contributions subscribed by them respectively. A company shall be liable for its debts to the extent of all its assets.

(b) The system of disregard of corporate personality means that the shareholders of a company shall be liable for the debts or civil liabilities of the company where the shareholders abuse the doctrine of independent legal entity of a company to conduct any fraudulent behaviours damaging the interests of the company, or other shareholders, or creditors of the company.

liability to avoid debts and damage the interests of the company’s creditors, the limited liability of the shareholder shall be disregarded. Such a shareholder shall undertake the joint and several liability for the company’s debts.

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(ii) State the principal audit procedures to be performed on the consolidation schedule of the Rosie Group.

(4 marks)

正确答案：
(ii) Audit procedures on the consolidation schedule of the Rosie Group:
– Agree correct extraction of individual company figures by reference to individual company audited financial
statements.
– Cast and cross cast all consolidation schedules.
– Recalculate all consolidation adjustments, including goodwill, elimination of pre acquisition reserves, cancellation
of intercompany balances, fair value adjustments and accounting policy adjustments.
– By reference to prior year audited consolidated accounts, agree accounting policies have been consistently applied.
– Agree brought down figures to prior year audited consolidated accounts and audit working papers (e.g. goodwill
figures for Timber Co and Ben Co, consolidated reserves).
– Agree that any post acquisition profits consolidated for Dylan Co arose since the date of acquisition by reference to
date of control passing per the purchase agreement.
– Reconcile opening and closing group reserves and agree reconciling items to group financial statements.

(b) Using models where appropriate, what are likely to be the critical success factors (CSFs) as the business

grows and develops? (10 marks)

正确答案：
(b) David even at this early stage needs to identify the critical success factors and related performance indicators that will show
that the concept is turning into a business reality. Many of the success factors will be linked to customer needs and
expectations and therefore where David’s business must excel in order to outperform. the competition. As an innovator one of
the critical success factors will be the time taken to develop and launch the new vase. Being first-to-market will be critical for
success. His ability to generate sales from demanding corporate customers will be a real indicator of that success. David will
need to ensure that he has adequate patent protection for the product and recognise that it will have a product life cycle.
There look to be a number of alternative markets and the ability to customise the product may be a CSF. Greiner indicates
the different stages a growing business goes through and the different problems associated with each stage. One of David’s
key problems will be to decide what type of business he wants to be. From the scenario it looks as if he is aiming to carry
out most of the functions himself and there is a need to decide what he does and what he gets others to do for him. Indeed
the skills he has may be as an innovator rather than as someone who carries out manufacture, distribution, etc. Gift Designs
may develop most quickly as a firm that creates new products and then licences them to larger firms with the skills to
penetrate the many market opportunities that are present. It is important for David to recognise that turning the product
concept into a viable and growing business may result in a business and a business model very different to what he
anticipated. Gift Designs needs to have the flexibility and agility to take advantage of the opportunities that will emerge over
time.

21 Which of the following items must be disclosed in a company’s published financial statements?

1 Authorised share capital

2 Movements in reserves

3 Finance costs

4 Movements in non-current assets

A 1, 2 and 3 only

B 1, 2 and 4 only

C 2, 3 and 4 only

D All four items

正确答案：D

relevant percentage and ratio statistics under the following headings:

(i) Competitiveness; (5 marks)