ACCA考试F4考试试题练习及答案（8）

发布时间：2020-08-16

备考ACCA考试，好的学习方法很重要，但是练习也很重要，下面51题库考试学习网就给大家分享一些，ACCA考试F4考试试题，备考的小伙伴赶紧来练练手吧。

1.The courts are very ready to impute an intention to be legally bound where a husband and wife agree to transfer property between them. Letters of comfort and transactions \'binding in honour only\' both indicate there is no intention to be legally bound.

Which of the following is a correct rule for valid consideration?

A Consideration must pass from the promisee

B Consideration must be adequate

C Past consideration is generally valid consideration

D Executory consideration is generally not valid consideration

答案：A

2. Which of the following indicates that the parties intend to be legally bound?

A A letter of comfort

B An agreement between a husband and wife to transfer property between them

C An agreement \'binding in honour only\'

答案：B

3. Which of the following statements concerning pre-incorporation contracts is correct?

A Pre-incorporation contracts must be ratified by the company

B Pre-incorporation contracts cannot be ratified by the company

C Pre-incorporation contracts can be ratified by the company if the third party agrees

答案：B

4. Which TWO of the following are valid extra consideration for part payment of a debt?

(1) Payment in the form of goods rather than cash

(2) Payment by a third party rather than the debtor

(3) An intention by the debtor to be legally bound by the part payment

(4) A guarantee by the debtor to make the payment on the date agreed in the contract

A 1 and 2

B 1 and 4

C 2 and 3

D 2 and 4

答案：A

5. Consideration must pass from the promisee. It must be sufficient but not necessarily adequate. Past consideration is generally not valid consideration. Executory consideration is generally valid consideration.

1.Which of the following statements is true of consideration?

A Past consideration is sufficient to create liability on a bill of exchange

B Suffering some loss or detriment is not valid consideration

C Consideration can be in the form of any act, even if that act is impossible to perform

D Performance of an illegal act is valid consideration

答案：A

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下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later

found that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is the

company’s policy to depreciate motor vans at 25 per cent per year, with a full year’s charge in the year of acquisition.

What would the net profit be after adjusting for this error?

A $106,100

B $70,100

C $97,100

D $101,600

正确答案：C
83,600 + 18,000 – 4,500 = 97,100

2 Misson, a public limited company, has carried out transactions denominated in foreign currency during the financial

year ended 31 October 2006 and has conducted foreign operations through a foreign entity. Its functional and

presentation currency is the dollar. A summary of the foreign currency activities is set out below:

(a) Misson has a 100% owned foreign subsidiary, Chong, which was formed on 1 November 2004 with a share

capital of 100 million euros which has been taken as the cost of the investment. The total shareholders’ equity

of the subsidiary as at 31 October 2005 and 31 October 2006 was 140 million euros and 160 million euros

respectively. Chong has not paid any dividends to Misson and has no other reserves than retained earnings in its

financial statements. The subsidiary was sold on 31 October 2006 for 195 million euros.

Misson would like to know how to treat the sale of the subsidiary in the parent and group accounts for the year

ended 31 October 2006. (8 marks)

Required:

Discuss the accounting treatment of the above transactions in accordance with the advice required by the

directors.

(Candidates should show detailed workings as well as a discussion of the accounting treatment used.)

正确答案：

Ms Huang, a shareholder of the Daqing Limited Liability Company (Daqing), found that the general manager, Mr Ding, had accepted bribes from several suppliers, which materially caused losses to Daqing, and adversely affected the interests of all shareholders.

Further examination, through a Certified Public Accountant firm, disclosed that there were a lot of affiliated transactions between Daqing and Everbright Co, which was the majority shareholder of Daqing. Mr Ding was recommended by Everbright Co and appointed by Daqing’s board of directors, which was substantially influenced by Everbright Co. With a series of such transactions Daqing transferred huge profits to Everbright Co and adversely affected Daqing.

Required:

(a) State whether Ms Huang was entitled to take legal action against Mr Ding for his illegal behaviour of accepting bribes which adversely affected all the shareholders. (2 marks)

(b) State TWO different legal actions Ms Huang was entitled to take to protect the rights of Daqing and its shareholders due to the affiliated transactions with Everbright Co. (4 marks)

正确答案：

(a) Mr Ding’s act of accepting bribery violated the criminal law and the relevant rules of the Company Law as well. Besides the criminal charges, he should be liable for his fraudulent behaviour of damaging the interests of Daqing and its shareholders. Therefore, Ms Huang was entitled to bring a law suit against general manager Mr Ding on the ground that his acts caused her loss of interests.

(b) With respect to Daqing’s damage, Ms Huang should first request the board of directors or supervisory board to take legal action against Everbright Co. Where these two bodies refuse to take reasonable actions, Ms Huang might, in her own name but for the interests of the company, bring a shareholder representative litigation against Everbright Co. On the other hand, she might also bring a direct litigation against Everbright Co on the ground that the connected transactions caused indirect damage to the shareholder’s interests.

(b) Calculate Alvaro Pelorus’s capital gains tax liability for the tax year 2006/07 on the assumption that all

available reliefs are claimed. (8 marks)

正确答案：

 

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