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2015年ACCA考试科目—F4试题模拟练习(附答案)

发表时间:2015-08-29 来源:
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1、Before making an administration order the court must be satisfied not only that the company is (or is likely to become) unable to pay its debts, but also that the order is likely to achieve at least one of various objectives.
Which three of the following objectives would be sufficient for that purpose?

A. To achieve better results for creditors than an immediate winding-up.
B. The prevention of unemployment among the workforce.
C. A speedier resolution than under a winding up.
D. The more advantageous realisation of assets than in a liquidation.
E. The survival of the company as a going concern.
 

The correct answers are: The survival of the company as a going concern; To achieve better results for creditors than an immediate winding-up; The more advantageous realisation of assets than in a liquidation.
 
解析:The objectives of an administration order are to try to achieve:
- the survival of the company as a going concern, or failing that
- a better result for creditors than an immediate winding-up, or failing that
- the realisation of property to distribute among the creditors.

2、Simon has a three year contract with Gnome Knives Ltd as a skilled honer. It states that he will work in the London, Manchester, Glasgow or Belfast factories and will relocate on one month's notice. For the last 2 and a half years Simon has worked in the London factory. Simon is given notice of dismissal.
In which one of the following cases will Simon's dismissal not be treated as being caused by redundancy?
 
A. Gnome Knives Ltd intends to cease manufacturing in London and gives Simon one month's notice.
B. Gnome Knives Ltd intends to cease manufacturing in London and gives Simon one month's notice to begin work in Belfast. He refuses.
C. Gnome Knives Ltd has ceased manufacturing in the UK and gives Simon one month's pay in lieu of notice. 
D. Gnome Knives Ltd intends to cease business in the UK and gives Simon one month's notice.
 

The correct answer is: Gnome Knives Ltd intends to cease manufacturing in London and gives Simon one month's notice to begin work in Belfast. He refuses.
 
解析:Simon’s contract of employment states that he may be moved to other specified locations in the UK His dismissal following a refusal to move is dismissal for disobedience.
 
If the reason for dismissal is that the employer ceases or intends to cease carrying on the business (or the local establishment of the business) then this is redundancy.

3、In what circumstance is the Court of Appeal able to create precedents binding on itself?
 
A. Only the Criminal division of the Court of Appeal binds itself.
B. The Court of Appeal only binds itself when the Master of the Rolls hears the case.
C. The Court of Appeal never binds itself.
D. The Court of Appeal always binds itself.
 

The correct answer is: The Court of Appeal always binds itself.

解析:All decisions of the Court of Appeal are binding on itself.

4、Paulo had inside information and bought some shares. He has been charged with insider dealing.
Which three of the following situations provide him with a general defence to the charge?
 
A. He would have bought the shares anyway.
B. Other people in his company did the same.
C. He did not expect that he would make a profit or avoid a loss.
D. He had reasonable grounds to believe that the information was widely known.
E. He did not know it was a criminal offence.
 

The correct answer is: He did not expect that he would make a profit or avoid a loss; He had reasonable grounds to believe that the information was widely known; He would have bought the shares anyway.
 
解析:Three general defences are available under the Criminal Justice Act 1993, s.53 - not expecting a profit or avoidance of loss (i.e., an honest belief is sufficient, even if unreasonable); reasonable grounds to believe that the information had been disclosed widely (i.e., an honest belief is not enough); would have dealt in those securities anyway (e.g., to pay off an urgent debt). The other two situations will not help Paulo, as it is irrelevant that other people comitted the same offence, and one of the basic principles of criminal law is that ignorance of the law is not a defence.

希望以上四道ACCA考试F4科目的真题可以帮助你了解所涉及到的知识点,如果你在备考中还有其他疑问欢迎及时咨询我们的指导老师。2015年ACCA考试正在紧张的备考中,小编相信经过我们的努力你一定可以取得优异的ACCA考试成绩,祝大家备考顺利!

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