ACCAF4考试-公司法与商法（基础阶段）模拟试题(2020-10-08)

发布时间：2020-10-08

报考了2020年ACCA考试的小伙伴们注意了，你们复习的怎么样了？今天51题库考试学习网分享ACCAF4考试-公司法与商法（基础阶段）模拟试题练习(4)，快来看看吧！

1. Ashraf was employed by Theta Ltd. In the last few weeks Theta Ltd has asked Ashraf to take abnormal risks in the way he works in order to be more efficient. In every situation, Ashraf has refused and relations with the management have deteriorated to such an extent that Ashraf has now resigned. In what manner has Ashraf left his employment?

A. He has been unfairly dismissed

B. He has been constructively dismissed

C. He has been summarily dismissed

D. He has not been dismissed

参考答案B

2. Which of the following would be used as a method of determining if an individual was an employee or self employed?

A. Vicarious test

B. The multiple(economic reality)test

C. Contractual test

参考答案B

3. Which of the following is correct in relation to limited companies?

A. Both private limited companies and public limited companies can be established with a sole director

B. Both private limited companies and public limited companies must appoint a company secretary

C. Both private limited companies and public limited companies can be established with a sole member

参考答案C

4. Which of the following decision can be taken in a general meeting by the passing of an ordinary resolution?

A. Change the company’s name

B. Amend the company’s articles of association

C. Authorise an increase in share capital

参考答案C

5. Which of the following statements correctly describes private law?

A. It is concerned with the law enforced between individuals

B. It is solely concerned with business relationships

C. It relates to state action against individuals

参考答案A

6. A director of a company has received information from a debtor that the debtor can no longer pay in full when asked by the auditor about the value of debtors, the debtor says that he has not received any information that would lead to the need to write down the value of debtors. Which of the following statements is correct in respect of the facts above?

A. The director has committed the offence of providing misleading information to an auditor

B. This is an example of fraudulent trading on behalf of the director

C. This is an example of wrongful trading on behalf of the director

D. The director has committed no offence as it is the duty of an auditor to find out such information

参考答案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。

15 What journal entry is required to record goods taken from inventory by the owner of a business?

A Debit Drawings

Credit Purchases

B Debit Sales

Credit Drawings

C Debit Drawings

Credit Inventory

D Debit Purchases

Credit Drawings

正确答案：A

(c) insider dealing. (5 marks)

正确答案：
(c) Insider dealing
Explanation of term
Insider dealing means using ‘inside information’ (i.e. price-sensitive information relating to the issuer of securities) to gain
advantage when ‘dealing’ (i.e. acquiring or disposing) in securities.
Ethical risks
Insider dealing is a potential area of conflict and contention for accountants in industry and commerce (i.e. employed
professional accountants) in particular (because of their exposure to price-sensitive information).
Acts of insider dealing contravene the fundamental principles of integrity and confidentiality:
■ integrity – a professional accountant should be honest;
■ confidentiality – a professional accountant should respect the confidentiality of information acquired during the course
of performing professional services and should not use or disclose it without proper and specific authority.
Professional accountants in public practice who become privy to price-sensitive information will similarly be in breach of their
duties of integrity and confidentiality if they get involved in insider dealing. Also, the reputation of individual practitioners and
their firms may be put at risk by allegations of insider dealing even though they have no involvement with the practice. For
example, if an auditor does not detect when an entity’s management is involved in insider dealing.
Sufficiency of current ethical guidance
Relevant current ethical guidance, that is covered by the principles of integrity and confidentiality, is sufficient to explain the
ethical risks of insider dealing but cannot prevent its practice. Even where there are laws to prosecute insider dealing,
penalties (such as seven years in jail and/or unlimited fines) have been ineffective in combating insider dealing.

(b) Explain THREE problems in undertaking a performance comparison of GBC and TTC and also explain THREE

items of additional information that would be of assistance in assessing the operating and financial

performance of GBC and TTC. (6 marks)

正确答案：
(b) The relative performance of GBC and TTC is difficult to assess due to the following:
(i) They would appear to have differing objectives. GBC provides free transport for senior citizens and charges lower fares
than TTC. GBC also uses environmentally friendly fuel. Each of these factors inhibits a direct comparison of the two
organisations.
(ii) The organisations are funded differently. It is evident that TTC uses loan finance to fund operations which gives rise to
interest charges which are not incurred by GBC. On the other hand GBC is funded by the government.
(iii) TTC has higher fixed asset values which precipitate much higher depreciation charges.
(iv) There is also a lack of non-financial performance indicators such as the number of on-time arrivals, number of accidents,
complaints re passenger dissatisfaction, staff turnover, adherence to relevant legislation, convenience of pick-up/drop-off
points etc.
The following items of additional information would assist in assessing the financial and operating performance of the two
companies:
(1) The number of staff employed by each organisation would assist in the assessment of the financial and operating
performance. Ratios such as revenue generated per employee and operating costs per employee might provide useful
comparators of financial and operating efficiency.
(2) Safety and accident records of each organisation would give an indication of the reliability and safety afforded to
passengers by each organisation. Passenger safety is of paramount importance to all passenger transport businesses.
(3) Records of late/cancelled buses together with the number of complaints received from the passengers would provide an
indication of the efficiency of the service provided by each organisation.
(4) The accessibility of the services, location of pick-up/drop-off points would provide an indication of the flexibility of service
delivery provided by each organisation.
(5) The comfort, cleanliness and age of the respective bus fleets would provide a further indication of the level of service
quality provided by each organisation.
(6) The fuel emission levels of the buses operated by each organisation would provide an indication of the extent of their
‘social responsibility’.
Notes: (i) Only three items of additional information were required.
(ii) Alternative relevant discussion and examples would be acceptable.

10 Which of the following factors would cause a company’s gearing ratio to fall?

1 A bonus issue of ordinary shares.

2 A rights issue of ordinary shares.

3 An issue of loan notes.

4 An upward revaluation of non-current assets.

A 1 and 3

B 2 and 3

C 1 and 4

D 2 and 4

正确答案：D

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